PROPOSTA DE AVALIAÇÃO E REESTRUTURAÇÃO DO AMBIENTE DE CONTROLES INTERNOS EM UMA EMPRESA MULTINACIONAL

Abstract

Driven mostly by the economic and regulatory scenario, there is a concern of companies regarding the adoption of internal control practices in their daily routines, however there are still companies that fail to realize the expressive importance of internal control in business management as a tool of mitigation of risks, as well as the relevance of fostering a culture of internal controls at all levels of the organization. In this context, the present study was carried out with the aim of evaluating the internal control environment of a multinational company in the elevator industry, through a qualitative analysis in the diagnostic modality, resulting in an action plan focused on restructuring the internal controls environment and the dissemination of policies and standards to all employees of the organization, positively achieving the proposed objectives.