CONTRIBUTION OF INTERNAL CONTROL SYSTEM TO CORPORATE EXCELLENCE

Authors

  • Matheus Silva Maia Universidade Mackenzie
  • Marlene Ribeiro da Silva Universidade Mackenzie
  • Rodrigo Dueñas Universidade Mackenzie
  • Priscila Plaza de Almeida Universidade Mackenzie
  • Sérgio Marcondes Universidade Mackenzie
  • Hong Yuh Ching Universidade Mackenzie

DOI:

https://doi.org/10.4270/ruc.20051

Keywords:

Sistema de controle interno, Excelência corporativa, Eficiência e eficácia operacional.

Abstract

The objective of the article is to verify whether the system of internal controls contributes to the corporate excellence in a company. Therefore, several international models of internal control structures were examined and one of them, COSO, was chosen as reference. This model was applied in a case study at the Brazilian branch of the General Electric company. In this company, its system of internal control and the quality of its structure were analyzed through documents and understanding of its internal control structure. The quality of its structure was tested through the answers to a questionnaire sent to various sections of the company. The improvement in the operational efficiency and effectiveness was confirmed through the reduction of audit points in the last three years. It has been concluded that an appropriate structure of internal control contributes to the attainment of a good level of corporate excellence. Keywords: System of internal control. Corporate excellence. Operational efficiency and effectiveness.

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How to Cite

Silva Maia, M., Ribeiro da Silva, M., Dueñas, R., Plaza de Almeida, P., Marcondes, S., & Yuh Ching, H. (2007). CONTRIBUTION OF INTERNAL CONTROL SYSTEM TO CORPORATE EXCELLENCE. Revista Universo Contábil, 1(1), 54–70. https://doi.org/10.4270/ruc.20051

Issue

Vol. 1 No. 1 (2005)

Section

National Section

License

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