Research about the perception of managers from a retail network of auto parts manufacturer concerning internal controls and risk management

Research about the perception of managers from a retail network of auto parts manufacturer concerning internal controls and risk management

Title: Research about the perception of managers from a retail network of auto parts manufacturer concerning internal controls and risk management;
Pesquisa Sobre a Percepção dos Gestores de Uma Rede de Empresas Distribuidoras de Um Fabricante de Autopeças Sobre Controles Internos e Gestão de Riscos
Author Peleias, Ivam Ricardo Google Scholar
Ehrentreich, Hugo Paulo Google Scholar
da Silva, Aldy Fernandes Google Scholar
Fernandes, Francisco Carlos Autor UNIFESP Google Scholar
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.
Keywords Internal controls
Internal auditing
Risk management
xmlui.dri2xhtml.METS-1.0.item-coverage Bahia
Language Portuguese
Date 2017
Published in Revista De Gestao Financas E Contabilidade. Bahia, v. 7, n. 1, p. 6-28, 2017.
ISSN 2238-5320 (Sherpa/Romeo, impact factor)
Publisher Editora Univ Estado Bahia
Extent 6-28
Origin http://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p6-28
Access rights Open access Open Access
Type Article
Web of Science ID WOS:000396418200001
URI https://repositorio.unifesp.br/handle/11600/56369

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