THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista da Unifebe |
Texto Completo: | https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/595 |
Resumo: | The accountability and transparency of Brazilian public companies, has become a subject of considerable repercussion on the grounds of society and other interested parties wish to monitor or oversee how public money is being invested. In this way, this work had the objective of identifying the level of transparency and accountability, with the assistance of the audit committee and the implementation of the compliance e whistleblowing in public enterprises. To achieve the proposed goal, a qualitative research, of descriptive character, analyzing the annual reports of five public companies, to demonstrate if they have an audit committee and make use of the audit programs. To demonstrate if they have an audit committee and make use of the audit programs compliance e whistleblowing. The results were positive for two of them. The BB presented a high average level of transparency in the rendering of accounts, while PETROBRAS had a medium level. On the other hand, the BNDES and the CEF had a low average level and the ECT had a low level. It can be identified that the companies that have the audit committee in their organizational structure divulge their information more effectively, confirming the importance of its function, improving communication with society and other stakeholders. |
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THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIESA AUDITORIA INTERNA NO FORTALECIMENTO DO ACCOUNTABILITY E DISCLOSURE EM CINCO EMPRESAS PÚBLICAS BRASILEIRASErro. Fraude. Compliance. Whistleblowing.AuditoriaError. Fraud. Compliance. Whistleblowing.The accountability and transparency of Brazilian public companies, has become a subject of considerable repercussion on the grounds of society and other interested parties wish to monitor or oversee how public money is being invested. In this way, this work had the objective of identifying the level of transparency and accountability, with the assistance of the audit committee and the implementation of the compliance e whistleblowing in public enterprises. To achieve the proposed goal, a qualitative research, of descriptive character, analyzing the annual reports of five public companies, to demonstrate if they have an audit committee and make use of the audit programs. To demonstrate if they have an audit committee and make use of the audit programs compliance e whistleblowing. The results were positive for two of them. The BB presented a high average level of transparency in the rendering of accounts, while PETROBRAS had a medium level. On the other hand, the BNDES and the CEF had a low average level and the ECT had a low level. It can be identified that the companies that have the audit committee in their organizational structure divulge their information more effectively, confirming the importance of its function, improving communication with society and other stakeholders.A prestação de contas e a transparência das empresas públicas brasileiras, tem se tornado tema de bastante repercussão em razão da sociedade e outras partes interessadas desejarem monitorar ou fiscalizar como o dinheiro público está sendo investido. Desta forma, este trabalho teve o objetivo de identificar o nível de transparência e prestação de contas, com o auxílio do comitê de auditoria e a aplicação dos programas de compliance e whistleblowing em empresas públicas. Para alcançar o objetivo proposto, foi realizada uma pesquisa qualitativa, de caráter descritivo, analisando os relatórios anuais de cinco empresas públicas, para evidenciar se as mesmas possuem comitê de auditoria e se fazem uso dos programas de compliance e whistleblowing. Os resultados se mostraram positivos para duas delas. O BB apresentou nível médio alto de transparência na prestação de contas, enquanto a PETROBRAS apresentou nível médio. Já o BNDES e a CEF apresentaram nível médio baixo e a ECT apresentou nível baixo. Pôde-se identificar que as empresas que possuem o comitê de auditoria em sua estrutura organizacional divulgam suas informações com mais eficácia, confirmando a importância da sua função, melhorando a comunicação com a sociedade e outras partes interessadas.UNIFEBE2017-12-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/595Revista da UNIFEBE; v. 1 n. 22 (2017); 87-1032177-742X1679-8708reponame:Revista da Unifebeinstname:Centro Universitário de Brusque (UNIFEBE)instacron:UNIFEBEporhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/595/428Copyright (c) 2017 Revista da UNIFEBEinfo:eu-repo/semantics/openAccessCarraro, Nilton CezarBatista de Sousa, Marco AurélioTonello Tisott, SirleiTeodoro dos Santos, Fernando RodriguesKawamura, Rosivane Bessa2017-12-21T21:57:31Zoai:periodicos.unifebe.edu.br:article/595Revistahttps://periodicos.unifebe.edu.br/index.php/revistaeletronicadaunifebehttp://periodicos.unifebe.edu.br/index.php/index/oairevistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br2177-742X1679-8708opendoar:2017-12-21T21:57:31Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE)false |
dc.title.none.fl_str_mv |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES A AUDITORIA INTERNA NO FORTALECIMENTO DO ACCOUNTABILITY E DISCLOSURE EM CINCO EMPRESAS PÚBLICAS BRASILEIRAS |
title |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES |
spellingShingle |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES Carraro, Nilton Cezar Erro. Fraude. Compliance. Whistleblowing. Auditoria Error. Fraud. Compliance. Whistleblowing. |
title_short |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES |
title_full |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES |
title_fullStr |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES |
title_full_unstemmed |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES |
title_sort |
THE INTERNAL AUDIT IN STRENGTHENING ACCOUNTABILITY AND DISCLOSURE IN FIVE BRAZILIAN PUBLIC COMPANIES |
author |
Carraro, Nilton Cezar |
author_facet |
Carraro, Nilton Cezar Batista de Sousa, Marco Aurélio Tonello Tisott, Sirlei Teodoro dos Santos, Fernando Rodrigues Kawamura, Rosivane Bessa |
author_role |
author |
author2 |
Batista de Sousa, Marco Aurélio Tonello Tisott, Sirlei Teodoro dos Santos, Fernando Rodrigues Kawamura, Rosivane Bessa |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Carraro, Nilton Cezar Batista de Sousa, Marco Aurélio Tonello Tisott, Sirlei Teodoro dos Santos, Fernando Rodrigues Kawamura, Rosivane Bessa |
dc.subject.por.fl_str_mv |
Erro. Fraude. Compliance. Whistleblowing. Auditoria Error. Fraud. Compliance. Whistleblowing. |
topic |
Erro. Fraude. Compliance. Whistleblowing. Auditoria Error. Fraud. Compliance. Whistleblowing. |
description |
The accountability and transparency of Brazilian public companies, has become a subject of considerable repercussion on the grounds of society and other interested parties wish to monitor or oversee how public money is being invested. In this way, this work had the objective of identifying the level of transparency and accountability, with the assistance of the audit committee and the implementation of the compliance e whistleblowing in public enterprises. To achieve the proposed goal, a qualitative research, of descriptive character, analyzing the annual reports of five public companies, to demonstrate if they have an audit committee and make use of the audit programs. To demonstrate if they have an audit committee and make use of the audit programs compliance e whistleblowing. The results were positive for two of them. The BB presented a high average level of transparency in the rendering of accounts, while PETROBRAS had a medium level. On the other hand, the BNDES and the CEF had a low average level and the ECT had a low level. It can be identified that the companies that have the audit committee in their organizational structure divulge their information more effectively, confirming the importance of its function, improving communication with society and other stakeholders. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-12-21 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/595 |
url |
https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/595 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/595/428 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Revista da UNIFEBE info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Revista da UNIFEBE |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UNIFEBE |
publisher.none.fl_str_mv |
UNIFEBE |
dc.source.none.fl_str_mv |
Revista da UNIFEBE; v. 1 n. 22 (2017); 87-103 2177-742X 1679-8708 reponame:Revista da Unifebe instname:Centro Universitário de Brusque (UNIFEBE) instacron:UNIFEBE |
instname_str |
Centro Universitário de Brusque (UNIFEBE) |
instacron_str |
UNIFEBE |
institution |
UNIFEBE |
reponame_str |
Revista da Unifebe |
collection |
Revista da Unifebe |
repository.name.fl_str_mv |
Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE) |
repository.mail.fl_str_mv |
revistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br |
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1800218348624019456 |