Adequações da Lei Sarbanes-Oxley e a conformidade dos controles internos: um estudo de caso em uma empresa do ramo de alimentos

Abstract

The Sarbanes-Oxley Act was signed by U.S. President, George W. Bush, on 07/30/2002, and its creation was due to several fraud scandals at major American companies. Its main objective is to establish greater transparency in the disclosure of financial and economic information, the tightening of the internal control procedures and assign greater responsibility to senior executives. The objective of this study was to analyze the Sarbanes-Oxley as a measure of effectiveness of internal controls in the key activities of the "Alpha Company" company engaged in the food business, and can have an impact on its financial statements. This is a descriptive study, which shows the internal controls that the organization maintains analyzed to remain in compliance with the requirements of SOX. The technique used was interview structured with the professional who participated in the implementation of new activities with a high degree of relevance to environmental organizations, the Coordinator of Planejamento e Report area. Ending with an analysis of the requirements of American SOX between Israeli SOX, as well as demonstrating the importance of creating a specific area for risk management.