A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/19619 |
Resumo: | The internal control environment through the COSO methodology contributes to the organization seeking to mitigate its business risks and for this, establishes guidelines for the organization, senior management, leadership and employees. At the heart of the issue of the control environment, it is the intellectual capital that, in the condition of an intangible asset, is considered the age of the knowledge and information, the great differential of competitive advantage to achieve results. Referring to intellectual capital as a competitive differential, it is only considered if it manifests in the organizational environment the skills needed for this contribution to the organization. In this sense, this research aimed to conduct a study on Internal Controls in companies and the improvement and engagement of intellectual capital in the control environment. The data collection was done through a questionnaire sent by email using structured questionnaire with closed questions, which was applied to employees of large companies. During the processing and analysis of the result, the correlation matrix was performed, which consists of the existence or not of a correlation between variables, which in this work, refers to the COSO elements with the Intellectual Capital and the control environment and the Individual Competences. The results show the strong correlation between the blocks of questions, especially regarding the intelligent controls, those that attend to the mutations and uncertainties to which they are submitted to the current organizations and being respected and valued. Moreover, the environment promotes human competence in practice, aimed at constant improvements of the controls, justifying the interdependence of the control environment with the improvement of intellectual capital |
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Oliveira, Antônio Benedito Silvahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4295131Y5Domingues, Débora de Fátima2017-01-10T11:33:37Z2016-12-13Domingues, Débora de Fátima. A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual. 2016.124 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/19619The internal control environment through the COSO methodology contributes to the organization seeking to mitigate its business risks and for this, establishes guidelines for the organization, senior management, leadership and employees. At the heart of the issue of the control environment, it is the intellectual capital that, in the condition of an intangible asset, is considered the age of the knowledge and information, the great differential of competitive advantage to achieve results. Referring to intellectual capital as a competitive differential, it is only considered if it manifests in the organizational environment the skills needed for this contribution to the organization. In this sense, this research aimed to conduct a study on Internal Controls in companies and the improvement and engagement of intellectual capital in the control environment. The data collection was done through a questionnaire sent by email using structured questionnaire with closed questions, which was applied to employees of large companies. During the processing and analysis of the result, the correlation matrix was performed, which consists of the existence or not of a correlation between variables, which in this work, refers to the COSO elements with the Intellectual Capital and the control environment and the Individual Competences. The results show the strong correlation between the blocks of questions, especially regarding the intelligent controls, those that attend to the mutations and uncertainties to which they are submitted to the current organizations and being respected and valued. Moreover, the environment promotes human competence in practice, aimed at constant improvements of the controls, justifying the interdependence of the control environment with the improvement of intellectual capitalO ambiente de controles internos, através da metodologia do COSO, contribui para a organização na busca de mitigar riscos para os seus negócios e, para isso, estabelece diretrizes à organização, à alta administração, à liderança e aos colaboradores. No centro da questão do ambiente de controles, encontra-se o capital intelectual que, na condição de ativo intangível, é considerado na era do conhecimento e da informação, o grande diferencial de vantagem competitiva para atingir resultados. Referindo-se ao capital intelectual como diferencial competitivo, ele só é assim considerado se manifestar no ambiente organizacional as competências necessárias para a contribuição à organização. Nesse sentido, esta pesquisa objetivou conduzir um estudo sobre os controles internos nas empresas e o aprimoramento e engajamento do capital intelectual no ambiente de controle. A coleta de dados foi realizada por meio de pesquisa enviada por e-mail com a utilização de questionário estruturado com questões fechadas, o qual foi aplicado aos colaboradores de empresas de grande porte. Durante o processamento e as análises do resultado, foi realizada a matriz de correlação, que consiste na existência ou não de correlação entre variáveis, que neste trabalho, diz respeito aos elementos do COSO com o capital intelectual e o ambiente de controle e as competências individuais. Os resultados mostram a forte correlação entre os blocos de questões, principalmente no que tange aos controles inteligentes, aqueles que atendem às mutações e incertezas à que estão submetidas às organizações da atualidade e sendo respeitados e valorizados, e o ambiente que promove colocar a competência humana em prática, voltada para melhorias constantes dos controles, justificando a interdependência do ambiente de controle com o aprimoramento do capital intelectualapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/40796/D%c3%a9bora%20de%20F%c3%a1tima%20Domingues.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisCOSO ERMControle internoCapital intelectualInternal controlIntellectual capitalCommittee of Sponsoring Organizations of the Treadway CommissionCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISA interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectualinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTDébora de Fátima Domingues.pdf.txtDébora de Fátima Domingues.pdf.txtExtracted texttext/plain215788https://repositorio.pucsp.br/xmlui/bitstream/handle/19619/5/D%c3%a9bora%20de%20F%c3%a1tima%20Domingues.pdf.txt3b81ab829c05102fb6e013c7d70cf8f0MD55ORIGINALDébora de Fátima Domingues.pdfDébora de Fátima Domingues.pdfapplication/pdf1458320https://repositorio.pucsp.br/xmlui/bitstream/handle/19619/2/D%c3%a9bora%20de%20F%c3%a1tima%20Domingues.pdf1be484475700367f8a680320ff9225fbMD52LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual |
title |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual |
spellingShingle |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual Domingues, Débora de Fátima COSO ERM Controle interno Capital intelectual Internal control Intellectual capital Committee of Sponsoring Organizations of the Treadway Commission CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual |
title_full |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual |
title_fullStr |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual |
title_full_unstemmed |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual |
title_sort |
A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual |
author |
Domingues, Débora de Fátima |
author_facet |
Domingues, Débora de Fátima |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Oliveira, Antônio Benedito Silva |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4295131Y5 |
dc.contributor.author.fl_str_mv |
Domingues, Débora de Fátima |
contributor_str_mv |
Oliveira, Antônio Benedito Silva |
dc.subject.por.fl_str_mv |
COSO ERM Controle interno Capital intelectual |
topic |
COSO ERM Controle interno Capital intelectual Internal control Intellectual capital Committee of Sponsoring Organizations of the Treadway Commission CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Internal control Intellectual capital Committee of Sponsoring Organizations of the Treadway Commission |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The internal control environment through the COSO methodology contributes to the organization seeking to mitigate its business risks and for this, establishes guidelines for the organization, senior management, leadership and employees. At the heart of the issue of the control environment, it is the intellectual capital that, in the condition of an intangible asset, is considered the age of the knowledge and information, the great differential of competitive advantage to achieve results. Referring to intellectual capital as a competitive differential, it is only considered if it manifests in the organizational environment the skills needed for this contribution to the organization. In this sense, this research aimed to conduct a study on Internal Controls in companies and the improvement and engagement of intellectual capital in the control environment. The data collection was done through a questionnaire sent by email using structured questionnaire with closed questions, which was applied to employees of large companies. During the processing and analysis of the result, the correlation matrix was performed, which consists of the existence or not of a correlation between variables, which in this work, refers to the COSO elements with the Intellectual Capital and the control environment and the Individual Competences. The results show the strong correlation between the blocks of questions, especially regarding the intelligent controls, those that attend to the mutations and uncertainties to which they are submitted to the current organizations and being respected and valued. Moreover, the environment promotes human competence in practice, aimed at constant improvements of the controls, justifying the interdependence of the control environment with the improvement of intellectual capital |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-12-13 |
dc.date.accessioned.fl_str_mv |
2017-01-10T11:33:37Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Domingues, Débora de Fátima. A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual. 2016.124 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/19619 |
identifier_str_mv |
Domingues, Débora de Fátima. A interdependência dos controles internos e a dimensão humana: a influência dos controles no aprimoramento do capital intelectual. 2016.124 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
url |
https://tede2.pucsp.br/handle/handle/19619 |
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por |
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por |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
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PUC-SP |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Economia, Administração, Contábeis e Atuariais |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
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