Influência da lei Sarbanes-Oxley e do código civil brasileiro nos controles internos de empresas localizadas no Brasil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

At a time when there are active debates on-going concerning transparency and ethics within organizations, particularly following the publication of the North American Sarbanes-Oxley Act (SOX) and of the latest brazilian Civil Code, the object of this study is to examine the influence of these laws on the internal control systems of companies that are registered with The Federation of Industries of the State of São Paulo (FIESP). An initial premise adopted is that these controls are the basis for the maintenance of good practice in corporate governance, and function as a support tool for the controllership in the exercise of their functions. To examine this a field study was carried out, using a questionnaire as an instrument, which was sent to 174 companies that are either Brazilian owned or are subsidiaries of North American companies that are registered with FIESP, of which 48 replies were received from their executives. After the collation and analysis of the data it was concluded that all of the North American subsidiaries were in compliance with the law, whilst this was not universally the case with the Brazilian organizations. It was observed that in the case of some national companies procedures to comply with the relevant legislation had not been adopted as this was not seen as being important. The study demonstrated that the majority of both the North American subsidiaries and the Brazilian companies already possessed efficient internal controls and that these were only improved to conform to the law. It also showed that the influence of the Sarbanes-Oxley Act on Brazilian companies was greater than that of the brazilian Civil Code as it was revealed that various procedures have been spontaneously adopted as a result of this law

ASSUNTO(S)

código civil brasileiro lei sarbanes-oxley controladoria controllership brazilian civil code controle interno ciencias contabeis internal control sarbanes-oxley act

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