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

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dc.citation.issue1
dc.citation.volume7
dc.contributor.authorPeleias, Ivam Ricardo
dc.contributor.authorEhrentreich, Hugo Paulo
dc.contributor.authorda Silva, Aldy Fernandes
dc.contributor.authorFernandes, Francisco Carlos [UNIFESP]
dc.coverageBahia
dc.date.accessioned2020-07-31T12:46:47Z
dc.date.available2020-07-31T12:46:47Z
dc.date.issued2017
dc.description.abstractThe 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.en
dc.description.affiliationUniv Sao Paulo, FECAP, Ciencias Contabeis, Ave Liberdade 532, BR-01502001 Sao Paulo, SP, Brazil
dc.description.affiliationFECAP, Ciencias Contabeis, Ave Liberdade 532, BR-01502001 Sao Paulo, SP, Brazil
dc.description.affiliationUniv Sao Paulo, POLI, FECAP, Engn Prod, Ave Liberdade 532, BR-01502001 Sao Paulo, SP, Brazil
dc.description.affiliationUniv Sao Paulo, Univ Fed Sao Paulo Unifesp, Ciencias Contabeis, Rua Angelica 100, BR-06110295 Osasco, SP, Brazil
dc.description.affiliationUnifespUniversidade Federal de São Paulo – Unifesp Ciencias Contabeis, Rua Angelica 100, BR-06110295 Osasco, SP, Brazil
dc.description.sourceWeb of Science
dc.format.extent6-28
dc.identifierhttp://dx.doi.org/10.18028/2238-5320/rgfc.v7n1p6-28
dc.identifier.citationRevista De Gestao Financas E Contabilidade. Bahia, v. 7, n. 1, p. 6-28, 2017.
dc.identifier.doi10.18028/2238-5320/rgfc.v7n1p6-28
dc.identifier.fileWOS000396418200001.pdf
dc.identifier.issn2238-5320
dc.identifier.urihttps://repositorio.unifesp.br/handle/11600/56369
dc.identifier.wosWOS:000396418200001
dc.language.isopor
dc.publisherEditora Univ Estado Bahia
dc.relation.ispartofRevista De Gestao Financas E Contabilidade
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectInternal controlsen
dc.subjectInternal auditingen
dc.subjectRisk managementen
dc.titleResearch about the perception of managers from a retail network of auto parts manufacturer concerning internal controls and risk managementen
dc.title.alternativePesquisa Sobre a Percepção dos Gestores de Uma Rede de Empresas Distribuidoras de Um Fabricante de Autopeças Sobre Controles Internos e Gestão de Riscospt
dc.typeinfo:eu-repo/semantics/article
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