Research about the perception of managers from a retail network of auto parts manufacturer concerning internal controls and risk management

• Autor(a) principal: Peleias, Ivam Ricardo
• Data de Publicação: 2017
• Outros Autores: Ehrentreich, Hugo Paulo, da Silva, Aldy Fernandes, Fernandes, Francisco Carlos [UNIFESP]
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da UNIFESP
• Texto Completo: https://repositorio.unifesp.br/handle/11600/56369; http://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p6-28
• topic: Internal controls; Internal auditing; Risk management

The aim of this research was to identify the existence and the application of internal controls in risk management in 20 companies of a retail network of auto parts manufacturer. It was a descriptive research through a questionnaire, to analyze the perception of 41 managers from the above mentioned companies. The results demonstrate the influence of risk when fulfilling the companies' aims. The respondents recognize the presence of a culture based in risk management. However, they do not perceive it as a mean of aggregating value to invested money. It was stated that internal controls are not enough to avoid frauds, as they require an ethical environment for implementation. Internal Auditing is considered a mean of support in risk identification, while financial reports, main data sources, are aligned to nonfinancial indicators to monitor risk. Finally, it was noticed that although risk management is bureaucratic, it is a safe harbor when managing uncertainties.