SOCIAL RESPONSABILITY & INTERNAL CONTROL

• Autor(a) principal: Castromán Diz, Juan Luis
• Data de Publicação: 2007
• Outros Autores: Porto Serantes, Nélida
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/90
• topic: Coso; Controle Interno; Responsabilidade Social

This work aims at role that the internal control should have in assuming voluntary commitments of the organizations regarding the matter of Social Responsibility. Nowadays, the norms and voluntary codes are guided in the direction to generalize the adhesion of the companies to the values proposed to standardize the information regarding the execution of the commitments assumed about the Social Responsibility. The work sets off from the contributions of the UN- World Pact, from the guidelines of OCDE for the multinational companies, from the Conventions of OIT and from the Global Principles of Sullivan, besides the contribution to the popularization of the relevant information, of Global Reporting Initiative, it guides to the emission of sustainable memories, with the effort that supposes Accountability 1000, developed by ISEA. The article places the main focus of the need of an appropriate mark of internal control that halts the swindles and the Immoral administration makes the commitment with the Social Responsibility a mere appearance purpose. In the work concludes that a moral behavior in the organization strengthens with the establishment of systems of appropriate control to the norms of social demands that allows emitting true information on the maintainable administration of the company. In them converge, with several norms of voluntary adhesion, in some cases submitted to the certifications of the renewed report COSO and the effort to get an appropriate internal atmosphere of control. keyword: COSO. Internal control. Social responsibility