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O desempenho do sistema de controle interno: um indicador de conformidade

Performance of the internal control system: a compliance indicator
Authors: Souza, Marco Aurélio de;

O desempenho do sistema de controle interno: um indicador de conformidade

Abstract

O desempenho das organizações dependem diretamente da manutenção do aspecto da conformidade e este está presente em toda a organização, sendo crucial para sua sobrevivência. Este trabalho tem o objetivo de contribuir para a gestão das organizações, criando uma metodologia que indique o desempenho das organizações com relação a conformidade de seus atos. Para alcançar este objetivo, foi criado uma matriz para a quantificação da conformidade e posterior criação do indicador de conformidade. Após essa etapa, determinou-se os parâmetros para análise do indicador que proporcionou a verificação do comportamento das organizações da Força Aérea Brasileira, em relação a melhoria dos processos, e proporcionou uma forma de classificar as organizações quanto ao nível de conformidade. Concluiu-se que as auditorias internas não exercem influência nas administrações para a melhoria dos processos.

Country
Portugal
Related Organizations
Keywords

Gestão de risco, Governance, Auditoria interna, Performance indicator, Risk management, Internal control system, Governança, Sistema de controle interno, Indicador de desempenho, Internal audit

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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