CONTRIBUTION OF INTERNAL CONTROL SYSTEM TO CORPORATE EXCELLENCE

• Autor(a) principal: Silva Maia, Matheus
• Data de Publicação: 2007
• Outros Autores: Ribeiro da Silva, Marlene, Dueñas, Rodrigo, Plaza de Almeida, Priscila, Marcondes, Sérgio, Yuh Ching, Hong
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/79
• topic: Sistema de controle interno; Excelência corporativa; Eficiência e eficácia operacional.

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.