A influência da estrutura de governança corporativa para a realização dos controles internos em uma seguradora privada de grande porte
Data
2023-12-15
Autores
Carvalho, Matheus Martinho 
Orientadores
Lugoboni, Leonardo Fabris
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
A governança corporativa surge nas empresas como uma forma de instruir e de compartilhar as responsabilidades entre os stakeholders, gerando uma maior transparência entre as partes. Frente a isso, é relevante entender como os controles internos são feitos, garantindo eficiência e assertividade das informações que são prestadas na empresa. O objetivo da presente pesquisa é o de compreender como a estrutura de governança corporativa pode influenciar na realização dos controles internos de uma seguradora privada de grande porte. O estudo justifica-se porque a relação entre os dois temas carece de investigação teórica, além da pesquisa auxiliar os gestores a possuírem uma maior compreensão da importância de uma governança corporativa e de controles bem estruturados. Por meio da pesquisa exploratória, foram realizadas entrevistas com 10 funcionários que atuam em áreas de governança, controles internos, riscos e compliance de uma empresa de grande porte do ramo de seguros, onde as respostas foram comparadas com o referencial teórico deste estudo. O resultado das entrevistas mostra que os entrevistados abordaram que a governança corporativa exige transparência, prestação de contas e confiabilidade de informações, impactando diretamente na forma que os controles internos serão elaborados, pois eles surgem como uma ferramenta de acompanhamento das diretrizes estratégicas e da execução da governança corporativa. O Conselho de Administração tem o papel de definir quais diretrizes a empresa irá seguir e o acompanhamento da realização delas será de responsabilidade das áreas de controles internos e riscos por meio de relatórios e dashboards. Nesse sentido, os controles representam uma camada de segurança para que as informações repassadas pela empresa não possuam assimetrias, aumentando o nível de confiança dos stakeholders e promovendo uma maior visibilidade dos temas estratégicos. Além disso, foi possível observar que uma empresa que possui boas práticas de governança e que esteja em conformidade com a legislação, acaba promovendo uma forte cultura de controle. O aculturamento agrega valor e dá importância para a realização dos controles internos, contribuindo para a eficácia e independência deles.
Corporate governance appears in companies as a way of instructing and sharing responsibilities among stakeholders, generating greater transparency between the parties. In view of this, it is important to understand how internal controls are carried out, ensuring efficiency and assertiveness of the information provided in the company. The objective of this research is to understand how the corporate governance structure can influence the performance of internal controls in a large private insurance company. The study is justified because the relationship between the two themes requires theoretical investigation, in addition to research helping managers to have a greater understanding of the importance of corporate governance and well-structured controls. Through exploratory research, interviews were carried out with 10 employees who work in the areas of governance, internal controls, risks and compliance of a large insurance company, where the answers were compared with the theoretical framework of this study. The results of the interviews show that the interviewees discussed that corporate governance requires transparency, accountability and reliability of information, directly impacting the way in which internal controls will be developed, as they appear as a tool for monitoring strategic guidelines and the execution of corporate governance. The Board of Directors has the role of defining which guidelines the company will follow and monitoring their implementation will be the responsibility of the internal controls and risks areas through reports and dashboards. In this sense, controls represent a layer of security so that the information passed on by the company does not have asymmetries, increasing the level of trust among stakeholders and promoting greater visibility of strategic themes. Furthermore, it was possible to observe that a company that has good governance practices and is in compliance with legislation ends up promoting a strong culture of control. Acculturation adds value and gives importance to the implementation of internal controls, contributing to their effectiveness and independence.
Corporate governance appears in companies as a way of instructing and sharing responsibilities among stakeholders, generating greater transparency between the parties. In view of this, it is important to understand how internal controls are carried out, ensuring efficiency and assertiveness of the information provided in the company. The objective of this research is to understand how the corporate governance structure can influence the performance of internal controls in a large private insurance company. The study is justified because the relationship between the two themes requires theoretical investigation, in addition to research helping managers to have a greater understanding of the importance of corporate governance and well-structured controls. Through exploratory research, interviews were carried out with 10 employees who work in the areas of governance, internal controls, risks and compliance of a large insurance company, where the answers were compared with the theoretical framework of this study. The results of the interviews show that the interviewees discussed that corporate governance requires transparency, accountability and reliability of information, directly impacting the way in which internal controls will be developed, as they appear as a tool for monitoring strategic guidelines and the execution of corporate governance. The Board of Directors has the role of defining which guidelines the company will follow and monitoring their implementation will be the responsibility of the internal controls and risks areas through reports and dashboards. In this sense, controls represent a layer of security so that the information passed on by the company does not have asymmetries, increasing the level of trust among stakeholders and promoting greater visibility of strategic themes. Furthermore, it was possible to observe that a company that has good governance practices and is in compliance with legislation ends up promoting a strong culture of control. Acculturation adds value and gives importance to the implementation of internal controls, contributing to their effectiveness and independence.
Descrição
Citação
CARVALHO, Matheus Martinho. A influência da estrutura de governança corporativa para a realização dos controles internos em uma seguradora privada de grande porte. 2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.