Estudo dos controles internos e seus efeitos sobre os indicadores econômico-financeiros em empresas de serviços de informática / A study of the internal controls and their effects on the economical-financial indicators in companies of computer science services

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This dissertation aims at to identify the existence of positive relationship between the internal controls and the more important economical-financial indicators for the companies of computer science services. Through the theoretical outline and original documentation of the COSO, it was identified the variables of entrance of the instrument of collection of data that were related with some indicators in the area of services researched by Bastos (2008). In the first phase documental and bibliographical research was accomplished and during the second phase bibliographical and descriptive comparative, with quantitative approach of the data collected through questionnaire. The results of the research indicate that of the 12 selected economical-financial indicators, there was statistical significance just in general liquidity (GL) and liquid margin (LM), whose inclination can have its origin o the respondents volume or om the no-appropriation of the indicators selected to the type of business analyzed, or both. The analysis of the correlation coefficient R indicates that ROA (22,8%) is the indicator with smaller correlation in multiple regressions and the others obtained positive lineal correlation oscillating between 42% and 65%. The researched companies reached 72,7% of the totals of points of controls foreseen in the model, what indicates a good use level. However, the monitoring component (MC) was the one that presented larger distance among the use levels, representing a difference of 40% in relation to the foreseen controls, following by control of activities (37,8%), evaluation of risks (31,6%), information and communication (22,5%) and environment control (21,3%). Using discriminative analysis it was determined a scale of internal controls, and 72% (31/43) of the companies were framed in the strip of acceptable controls, 7 companies (16%) in the strip of low control and 5 companies (12%) in the strip of ideal control. The economical-financial indicators, when totalized by performance (IGEF) and correlated with independent internal control variables, they were not shown relevant, and only 35% (R2 0,35748) of the variations of the internal controls can explain the economicalfinancial indicators. Multicolinearities were identified among some independent variables, which can contemplate the coefficients of bivariable correlation , when compared with two variables. The model didnt show statistical significance, therefore, the hypothesis of regression analysis was not accepted, indicating that the data differs significantly. In this context, the thermometer of internal controls could not be used for ends of counting the global level of use (GLU). In spite of GLU not to be used in this study, the tool of IGCI was shown important in terms of managerial analysis, making possible to identify which controls specifically should improve, to constitute a tool to monitor internal control

ASSUNTO(S)

controle financeiro; administração financeira; indicadores econômicos internal control coso economical-financial indicators indicadores econômico-financeiros administracao financeira controles internos coso

ACESSO AO ARTIGO

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