O controle interno como uma ferramenta para evitar risco operacional

• Autor(a) principal: Nascimento, José Renan Andrade do
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/435
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Controle interno; Gestão; Gestão de riscos operacional; Internal control; Management; Operational risk management

This study deals with the concept of internal control and operational risk management. It aims mainly to solidify the presence of internal control to avoid the operational risk in the sector of accounts receivables and demonstrate the impact that it represents for an efficient and effective control in an institution. This study is supported by an exploratory research with a qualitative approach conducted through a case study in some construction companies in Cuiabá-MT. Subjective questionnaires were used as a means of collecting data. The results showed that the construction companies have activities that reduce internal fraud, failures caused by information systems and failures in execution and observance of deadlines in the organization. It is concluded that internal control is a tool that reduces operational risk effectively.