Controle interno como ferramenta de gestão: estudo de caso aplicado numa empresa do ramo de teleatendimento do estado do Ceará

Abstract

With an expressive contribution allocated to the adoption of internal control and corporate risk management tool, from scandals and credibility loss of the financial market, control mechanisms were developed aiding the scope the objectives established by the organization. This study aims to analyze the effects of the implementation of internal controls in the Personnel Department of a call center company in the state of Ceará, and check the degree of adherence of these controls to the COSO methodology. The work highlights, by presenting a study case, the contribution of adopting effective internal control within the organization and management of business risks, as well as compliance with the transparency standards required in the Corporate Governance environment. The result indicates that the monitoring of processes, implementation and improvement of controls currently used in the light of the COSO methodology, are critical to the management of corporate risk by ensuring the effectiveness of internal controls and preventing the company suffered financial loss through failures their processes.