MODELO COSO ERM NA AVALIAÇÃO DE SISTEMAS DE CONTROLES INTERNOS: Análise em uma indústria de confecção do Vale do Caí/RS

Abstract

Internal controls are business organization plans and methods and procedures used to protect the goods and items that we have, helping to reduce the risk of falsehoods and fraud and to favor or fulfill two organizational objectives. In this sense, the study aimed to evaluate the efficiency and effectiveness of two internal control procedures in a clothing industry in Vale do Caí/RS based on the COSO ERM methodology. How many years have passed since an exploratory and descriptive case study with a qualitative and quantitative approach, which in turn, was carried out with the elaboration of a survey with 23 employees, and the efficiency and effectiveness of the COSO ERM methodology was validated with managers, through internal audit. The lack or inefficiency of control procedures in all risk management components was observed, with evidence of a lower degree of agreement in the Event Identification and Monitoring with 20% of reconciliation with the COSO ERM methodology, Risk Assessment, with only 11 .11%, likewise, the Responses to Risks and Control Procedures obtained null results from the internal audit. In comparison with the others, the Definition of Objectives is more aligned with the available framework, with 50% agreement, followed by the Control Environment with 46.15% and the Information and Communication component with 44.44%.