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- Title
PESQUISA SOBRE A PERCEPÇÃO DOS GESTORES DE UMA REDE DE EMPRESAS DISTRIBUIDORAS DE UM FABRICANTE DE AUTOPEÇAS SOBRE CONTROLES INTERNOS E GESTÃO DE RISCOS.
- Authors
Ricardo Peleias, Ivam; Paulo Ehrentreich, Hugo; da Silva, Aldy Fernandes; Carlos Fernandes, Francisco
- Abstract
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.
- Publication
Revista de Gestão, Finanças E Contabilidade, 2017, Vol 7, Issue 1, p6
- ISSN
2238-5320
- Publication type
Article
- DOI
10.18028/2238-5320/rgfc.v7n1p6-28