Da mesma forma que os investidores esperam retornos positivos, os cidadãos também esperam que o Estado lhe confira um retorno em desenvolvimento econômico e a melhoria da qualidade de vida ("lucro social"), em aderência ao princípio da continuidade do Estado. Contudo, o controle exercido sobre os órgãos da administração pública, responsáveis por executar as verbas públicas muitas vezes atendem ao principio da legalidade sem que, a efetividade e eficácia sejam efetivamente atendidas. Neste sentido a efetivação da governança pública no Brasil, que vem ocorrendo ao longo dos últimos anos, torna-se elemento que agrega à legalidade, valores e princípios harmonizando os processos e procedimentos, contribuindo para a possibilidade de empoderamento legítimo do cidadão diante dos feitos do Estado do qual ele é mantenedor, seu maior "investidor" – shareholder. Neste matiz este estudo tem por objetivo discutir a migração da aplicação dos conceitos de governança corporativa para o âmbito público, visto numa perspectiva de agência, fundamentada na problemática que discute a efetividade da implementação da Governança Pública nas universidades federais brasileiras verificando a influencia das auditorias internas neste processo. Complementado por uma pesquisa de campo o estudo verificou, por meio respostas ao questionário estruturado utilizado como instrumento de coleta, a contribuição das unidades de auditoria interna das universidades federais brasileiras no estabelecimento e consolidação da governança pública na gestão institucional. Tem-se como resultado um panorama do controle interno nas universidades federais brasileiras, inferindo-se, também, que ainda existe a necessidade de implantação e estruturação adequada da auditoria interna a fim de que esta se traduza em um instrumento efetivo de implantação da governança pública como princípio inerente à Administração Pública. / Just as investors expect positive returns, citizens expect the state confers a return in economic development and improved quality of life ("social profit"), in adherence to the principle of continuity of the State. However, the control exercised over the bodies of the public administration responsible for performing public funds often serve the principle of legality without, effectiveness and efficiency are effectively met. In this sense the effectiveness of public governance in Brazil, which has been occurring over the past few years, it becomes element that adds to the legality, values and principles harmonizing processes and procedures, contributing to the possibility of legitimate citizen empowerment made before the State of which he is a keeper, its largest "investor" - shareholder. In this hue this study aims to discuss the migration of the application of the concepts of corporate governance to the public, seen from the perspective of agency, based on the problem that discusses the effectiveness of the implementation of the Public Governance in the Brazilian federal universities verifying the influence of internal audits this process. Complemented by a field research study found, through responses to the questionnaire used as structured data collection instrument, the contribution of internal audit units of the Brazilian federal universities in the establishment and consolidation of public governance in institutional management. It has resulted in a panorama of internal control in the federal universities in Brazil, inferring, too, that there is still a need for proper structuring and implementation of internal audit to ensure that this is translated into an effective instrument deployment of public governance as a principle inherent in Public Administration.

Da mesma forma que os investidores esperam retornos positivos, os cidadãos também esperam que o Estado lhe confira um retorno em desenvolvimento econômico e a melhoria da qualidade de vida ("lucro social"), em aderência ao princípio da continuidade do Estado. Contudo, o controle exercido sobre os órgãos da administração pública, responsáveis por executar as verbas públicas muitas vezes atendem ao principio da legalidade sem que, a efetividade e eficácia sejam efetivamente atendidas. Neste sentido a efetivação da governança pública no Brasil, que vem ocorrendo ao longo dos últimos anos, torna-se elemento que agrega à legalidade, valores e princípios harmonizando os processos e procedimentos, contribuindo para a possibilidade de empoderamento legítimo do cidadão diante dos feitos do Estado do qual ele é mantenedor, seu maior "investidor" – shareholder. Neste matiz este estudo tem por objetivo discutir a migração da aplicação dos conceitos de governança corporativa para o âmbito público, visto numa perspectiva de agência, fundamentada na problemática que discute a efetividade da implementação da Governança Pública nas universidades federais brasileiras verificando a influencia das auditorias internas neste processo. Complementado por uma pesquisa de campo o estudo verificou, por meio respostas ao questionário estruturado utilizado como instrumento de coleta, a contribuição das unidades de auditoria interna das universidades federais brasileiras no estabelecimento e consolidação da governança pública na gestão institucional. Tem-se como resultado um panorama do controle interno nas universidades federais brasileiras, inferindo-se, também, que ainda existe a necessidade de implantação e estruturação adequada da auditoria interna a fim de que esta se traduza em um instrumento efetivo de implantação da governança pública como princípio inerente à Administração Pública. / Just as investors expect positive returns, citizens expect the state confers a return in economic development and improved quality of life ("social profit"), in adherence to the principle of continuity of the State. However, the control exercised over the bodies of the public administration responsible for performing public funds often serve the principle of legality without, effectiveness and efficiency are effectively met. In this sense the effectiveness of public governance in Brazil, which has been occurring over the past few years, it becomes element that adds to the legality, values and principles harmonizing processes and procedures, contributing to the possibility of legitimate citizen empowerment made before the State of which he is a keeper, its largest "investor" - shareholder. In this hue this study aims to discuss the migration of the application of the concepts of corporate governance to the public, seen from the perspective of agency, based on the problem that discusses the effectiveness of the implementation of the Public Governance in the Brazilian federal universities verifying the influence of internal audits this process. Complemented by a field research study found, through responses to the questionnaire used as structured data collection instrument, the contribution of internal audit units of the Brazilian federal universities in the establishment and consolidation of public governance in institutional management. It has resulted in a panorama of internal control in the federal universities in Brazil, inferring, too, that there is still a need for proper structuring and implementation of internal audit to ensure that this is translated into an effective instrument deployment of public governance as a principle inherent in Public Administration.

There is global agreement that in today's business environment an integrated approach to communication is a necessity. Although there is a need to evaluate the application and quality of integrated communication, after almost 20 years of existence, it is still viewed as a difficult concept to implement. Definitions of integrated communication still vary, with no universal consensus. Although the literature on communications does propose various implementation models for evaluating integrated communication, these models are predominantly marketing-related, with parameters pertaining to the customer-experience. As such, these models have serious shortcomings when it comes to measuring the employee-experience. In this study, employee relationships are seen as the building blocks of the strategic management of communication between an organisation and its external publics. Recognising this significance of employee relationships two decades ago, Cutlip, Center, and Broom (1985) proposed that no organisational relationships are as important as those with employees. They advocated that the first step in promoting positive external relationships is achieving good internal communication. The central thrust is that employees who are truly customer-focused need to work within an employee-centric environment. Customarily, the traditional internal communication audit is used to evaluate the employee environment, employee perceptions of communication and employee attitudes. However, traditional audits have limitations when it comes to measuring integration. Traditional audits do not evaluate the role of the employee in building customer relationships, or the extent to which employees are integrated into an organisation. There is, therefore, a need to extend the traditional internal communication audit, so as to evaluate integrated internal communication and its application and quality. Duncan (2001) maintains that integrated communication must first exist internally if a company is to effectively communicate externally. Therefore, the primary research objective of this study was to develop a measuring instrument (using elements from existing audits and models) to evaluate integrated internal communication. This entailed a literature review to determine the theoretical status of the concept of integrated communication and internal communication. A measuring instrument was then developed to evaluate integrated internal communication. The second objective was to apply the developed instrument so as to measure employee perceptions of communication at the International Colleges Group (ICG). These perceptions were measured through a group administered perception survey and personal interviews. Research results where used to determine the extent of integrated internal communication at ICG in accordance with four identifiable stages. Findings signifyed some success in the first stage of integrated communication. However, there was no indication of integrated communication in the later stages. The final objective was to test the shortcomings of the proposed instrument. / Communication Science / M.A. (specialisation in Organisational Communication Research and Practice)

The aim of this Master's thesis is to evaluate the model of internal audit in CEZ Group primarily in terms of compliance with applicable laws and the International Professional Practices Framework of Internal Auditing. The research was conducted by comparing the internal regulations and other CEZ Group's documents with current legislation and international Standards of internal audit. As expected, the main criteria are in accordance with current legislation. The main contribution of this model is cost-effective executing of internal audit and sharing the best practice across the CEZ Group. I think, main disadvantages are: dependence on the Board and CEO of CEZ, insufficient use of experts outside the CEZ Group, excluding profit from the price calculation of internal audit and certain conditions for the provision of internal audit services in subsidiaries.

Made available in DSpace on 2015-12-03T18:33:15Z (GMT). No. of bitstreams: 1 Eloisa_Barbosa_Siqueira.pdf: 3847207 bytes, checksum: 2c51e224cdf6d6b3ff12d1f059562669 (MD5) Previous issue date: 2015-08-25 / This research analyzed the internal accounting controls of a Brazilian chemical industry, and the changes after the implementation of the Sarbanes-Oxley law. It is a descriptive, qualitative research and unique case study application. The research intented to understand: \"In what extent the Sarbanes-Oxley law has affected the internal accounting controls of the researched company?\". Therefore, the data collection was divided in two steps: the first, presented in the Sox Project database information, and the second described in interviews with the company employees. The interview was based in a script composed of 20 questions, divided in three dimensions / constructs: analysis of the interviewees opinion of the internal control area, before the implementation of Sox; verification of the contributions that Sox brought to the internal controls of the organization, and the identification of significant changes after the implementation of the law. The technique used to extract the data from communications was the content analysis. Moreover, after the data analysis, the conclusion was that before implementing Sarbanes-Oxley Act, the company did not have a structure of internal controls, the processes were not standardized and the organization did not have an effective record of important decisions. In 2014, with the advent of Sox, the control culture underwent a positive change, the proceedings were standardized, the employees were trained in Sox concepts, decisions were recorded in minutes, and an area of internal controls was created. Sox allowed the company to have a different vision of the market, and, in the beginning of 2015, the company received a purchase proposal / A presente pesquisa analisou os controles internos cont??beis de uma ind??stria qu??mica brasileira e as mudan??as ap??s a implanta????o da lei Sarbanes-Oxley. ?? uma pesquisa descritiva, qualitativa e de aplica????o de estudo de caso ??nico. O problema de pesquisa buscou entender: Em que medida a lei Sarbanes-Oxley afetou os controles internos cont??beis da empresa objeto da pesquisa? Nesse sentido, o levantamento dos dados foi dividido em duas etapas: a primeira, presente nas informa????es do banco de dados da empresa, e a segunda, descrita nas entrevistas com os colaboradores. Nas entrevistas, foi utilizado um roteiro composto por 20 perguntas, divididas em tr??s dimens??es/constructos: analisar a vis??o dos entrevistados perante a ??rea de controles internos antes da implanta????o da Sox; verificar as contribui????es que a Sox trouxe para os controles internos da organiza????o; identificar as mudan??as significativas ap??s sua implanta????o. A t??cnica utilizada para extrair os dados das comunica????es foi a an??lise de conte??do. Ap??s as an??lises dos dados, foi constatado que, antes de implantar a lei Sarbanes-Oxley, a empresa n??o apresentava uma estrutura de controles internos, os processos n??o eram padronizados e n??o havia um registro efetivo de decis??es importantes. Em 2014, com a chegada da Sox, a cultura de controle passou por uma mudan??a positiva, os processos foram padronizados, os colaboradores receberam treinamento sobre a Sox, as decis??es foram registradas em atas e foi criada uma ??rea de controles internos. A Sox permitiu que a empresa tivesse uma vis??o diferenciada do mercado, o que contribuiu para que no in??cio de 2015, a empresa recebesse uma proposta de compra

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Carmen_Nagano_Drimel.pdf: 439559 bytes, checksum: 6bb991b76ab92573730d4013743eeacc (MD5) Previous issue date: 2006-09-29 / This present assignment consists in the study of Internal Controls and has as goal the research and analysis of the impacts of requirements of the American law Sarbanes-Oxley in a Brazilian subsidiary of multinational of chemichal area. To achieve the purpose of this assignment , besides of the bibliographic surveyed , was done case study in a chemical company related. The case study makes possible na analysis between the bibliographic surveyed and the results reached. The collected data shows the importance of the Sarbanes-Oxley law and however the law is mandatory, it was observed advantages and disadvantages of being in compliance with the Sarvanes-Oxely in the company surveyed. / O presente trabalho consiste no estudo dos Controles Internos e tem como objetivo a pesquisa e an??lise dos impactos dos requerimentos da lei americana Sarbanes-Oxley em uma subsidi??ria brasileira de multinacional do ramo qu??mico. Para atender ao objetivo proposto foi realizado inicialmente um levantamento bibliogr??fico e em seguida, um estudo de caso em uma empresa do ramo qu??mico. O estudo possibilitou uma an??lise entre o a bibliografia pesquisada e os resultados alcan??ados. Os resultados obtidos demonstram a import??ncia da lei Sarbanes-Oxley, e apesar de sua obrigatoriedade, foram verificadas vantagens e desvantagens na empresa objeto da pesquisa.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Hugo_Paulo_Ehrentreich.pdf: 747017 bytes, checksum: ef3f9fa4a37bc3f42541638646b6e1dd (MD5) Previous issue date: 2009-03-27 / Information made public by the media about financial scandals, fraudulent administration and unsuitable financial options has been increasing the concern of shareholders or owners about the risks incurred by their organizations, the exposure rate of their assets and the measures to be taken to avoid unpleasant surprises. All this leads to an adequate risk management - the issue this dissertation seeks to identify: What is the perception of company managers of an auto part distribution net, on the existence and use of internal controls to identify and mitigate risks in the organization they work for? The specific objectives are: a) to identify the existence of a risk management culture; b) to check out, if internal controls are use in risk management); c) to verify, if internal audits are considered as a risk identification and mitigation factor; d) to verify the existence of risk management practices; e) to verify, if the accounting is used as a tool to identify and mitigate risks. The research discloses two hypotheses to solve the problem: one ratifies, that companies formed by the target population use to adopt internal controls and risk management practices in their business conduction; the other denies such assertion. The research was carried out in two stages, the first one a descriptive exploration by means of bibliographic research and the second, a field research with survey. The results obtained allow us to conclude, that the researched officers recognize the existence and use of internal controls to identify and mitigate the risk to which the companies they work for are exposed to. Notwithstanding, they also indicate that there are space and need of improvement with respect to the practices of internal controls and risk management adopted in the researched organizations. / Informa????es divulgadas pela m??dia sobre esc??ndalos financeiros, gest??es fraudulentas e op????es financeiras inadequadas t??m aumentado a preocupa????o de acionistas ou propriet??rios sobre os riscos incorridos por suas organiza????es, o grau de exposi????o do seu patrim??nio e quanto aos cuidados a serem adotados para se evitar surpresas desagrad??veis. Tudo isso aponta para uma adequada gest??o de risco, tema desta disserta????o que buscou identificar: Qual ?? a percep????o dos gestores de empresas de uma rede de distribui????o de autope??as sobre a exist??ncia e uso de controles internos para a identifica????o e mitiga????o de riscos nas organiza????es em que atuam? Os objetivos espec??ficos s??o: a) identificar a exist??ncia de uma cultura voltada ?? gest??o de riscos; b) verificar se os controles internos s??o usados na gest??o de riscos; c) verificar se a auditoria interna ?? considerada como fator de identifica????o e mitiga????o de riscos; d) verificar a exist??ncia de pr??ticas voltadas ?? gest??o de risco; e) verificar se a contabilidade ?? instrumento para a identifica????o e mitiga????o de riscos. A pesquisa apresenta duas hip??teses para a solu????o do problema, uma confirmando que as empresas formadas pela popula????o-alvo adotam controles internos e uma pr??tica de gest??o de riscos na condu????o de seus neg??cios e outra, negando essa assertiva. A elabora????o desta pesquisa teve duas etapas, a primeira um estudo explorat??rio descritivo por meio de pesquisa bibliogr??fica e a segunda, pesquisa de campo por meio da aplica????o de question??rio. Os resultados obtidos permitem concluir que os gestores pesquisados reconhecem a exist??ncia e uso de controles internos na identifica????o e mitiga????o de riscos aos quais as empresas em que atuam est??o expostas. Entretanto, indicam tamb??m que h?? espa??o e necessidade de melhorias em rela????o ??s pr??ticas de controle interno e gest??o de riscos adotadas nas organiza????es pesquisadas.

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1 Edison_Roseno.pdf: 1302523 bytes, checksum: 3c2d7aac5ffdf47d7543adf1db7fb874 (MD5) Previous issue date: 2012-05-30 / Accounting in Brazil has undergone profound changes with the recent adaptation to international standards and because of the constant process of computerization of accounting and tax imposed by tax legislation, arises in this context called the \"SPED\", Public Digital Bookkeeping System, created by the Federal Government in 2007, to replace manual bookkeeping paper to digital. Once put into operation the system, companies subject to the delivery of these bonds will provide information via digital files to government oversight (City, State and Federal). With the implementation of these projects, companies will experience significant impacts in their practices Internal Control and Risk Management. Against this backdrop, this study aimed to: \"Check in the perception of the interviewees, to what extent were affected practices Internal Controls and Risk Management of three companies participating in the Pilot Project of the Internal Revenue Service in the implementation of SPED Accounting.\" To achieve this qualitative study was undertaken of documentary and bibliographic character. Data were obtained from the three professional companies that participated in the pilot project, collected using an interview script, with analysis of the results assessed by the technique of content analysis. It was found that the main impacts on the deployment layout Accounting SPED were the adaptation of integrated systems and the transition of the Chart of Accounts of the Company with the Chart of Accounts Reference imposed by the government due to the large volume of information generated in the systems. The survey found that companies practiced a policy of internal controls, in order to monitor and control departmental procedures and measured the risks incurred in the implementation of Accounting SPED. As for risk management, it was found that at the time of project implementation SPED Accounting, had not adopted policies to measure and mitigate the flow of information in the consolidated accounting and tax accounting / A Contabilidade brasileira tem passado por profundas altera????es com a recente adequa????o ??s normas internacionais e devido ao constante processo de informatiza????o dos processos cont??beis e fiscais impostos pela legisla????o tribut??ria. Surge neste contexto o chamado \"SPED\", Sistema P??blico de Escritura????o Digital, criado pelo Governo Federal em 2007, para substituir a escritura????o manual em papel para a digital. Uma vez implatado o sistema, as Empresas sujeitas ?? entrega dessas obriga????es fornecer??o informa????es por meio de arquivos digitais aos ??rg??os governamentais de fiscaliza????o (Municipal, Estadual e Federal). Com a implanta????o desses projetos, as empresas sofrer??o significativos impactos em suas pr??ticas de Controle Interno e Gest??o de Riscos. Diante desse cen??rio, a presente pesquisa teve como objetivo: \"Verificar na percep????o dos sujeitos entrevistados, em que medida foram afetadas as pr??ticas de Controles Internos e Gest??o de Riscos de tr??s empresas participantes do Projeto Piloto da Receita Federal na implanta????o do SPED Cont??bil\". Para atingir este objetivo foi realizada pesquisa qualitativa, de carater documental e bibliogr??fico. Os dados foram obtidos junto a profissionais das tr??s empresas que participaram do projeto piloto, coletados por meio de um roteiro de entrevista, com an??lises dos resultados avaliados pela t??cnica de an??lise de conte??do. Constatou-se que os principais impactos na implanta????o ao layout do SPED Cont??bil foram a adapta????o dos sistemas integrados e a transi????o do Plano de Contas da Empresa com o Plano de Contas Referencial imposto pelo Governo, devido ao grande volume de informa????es geradas nos sistemas. A pesquisa constatou que as empresas praticavam a politica de controles internos, com objetivo de fiscalizar e controlar os procedimentos internos dos departamentos e que mensuravam os riscos ocorridos na implanta????o do SPED Cont??bil. Quanto ?? gest??o de riscos, constatou-se que na ??poca da implanta????o do projeto SPED Cont??bil, n??o havia pol??ticas adotadas para mensurar e mitigar os riscos dos fluxos das informa????es cont??beis e fiscais consolidadas na Contabilidade

Made available in DSpace on 2015-12-04T11:45:27Z (GMT). No. of bitstreams: 1 Sergio_Ricardo_Silva_Schreiner.pdf: 899701 bytes, checksum: f4095338b1a848c4b6fc696d0d62e8e7 (MD5) Previous issue date: 2004-07-30 / This study aims at analyzing current status and the difficulties faced by brazilian companies to comply with the new Sarbanes-Oxley Act, which covers internal controls and corporate governance issues. It is a case study based on a large brazilian company with securities (American Depositary Receipts - ADRs) traded in the US capital market that has to comply, in a short period, to the requirements of the law enacted in 2002. The case study is complemented by a bibliographic review on the companies internal controls evolution, on the increase of corporate governance in the last two decades as a response to the conflicts by the agency theory due to the segregation between ownership and management, the key issues of the new legislation, specifically those related to internal controls, and the results of some recent surveys on the current status of some large american companies, and the difficulties faced by them, to comply with the Sarbanes-Oxley Act. Although internal controls exist and are assessed on a on-going basis at brazilian public companies, at least because they have their financial statements audited, the new law obliges the principal executives to assert the existence and reliability of such controls, which must also be attested by independent auditors. The study aims to contribute to the awareness of the internal controls relevance to assure the accuracy of companies financial statements, as well as to increase shareholders and stakeholders value. The initial hypothesis is that since the new legislation do not include a standard to assess internal controls then the companies should be looking for an efficient way to satisfactorily comply with the requirements. As a contributing factor, the empirical aspects described in the case study confirmed the concepts of the review bibliography. As a consequence of both the empirical observation and the theoretical basis, we concluded that actually the companies are still looking for the best practices to comply with the new legislation, and that the audit entities have been actively supporting the companies to achieve such objective. / Estudo realizado visando analisar o est??gio atual e as dificuldades encontradas pelas empresas brasileiras para o atendimento da nova legisla????o norte-americana, a Lei Sarbanes-Oxley, que trata de controles internos e governan??a corporativa. Trata-se de um estudo de caso realizado em uma empresa nacional de grande porte que tem valores mobili??rios (American Depositary Receipts - ADRs) negociados no mercado de capitais norte-americano e que ?? obrigada a atender, em um prazo relativamente curto, aos requisitos da lei editada em 2002. O estudo de caso ?? complementado por uma revis??o bibliogr??fica acerca da evolu????o dos controles internos das empresas, do crescimento da governan??a corporativa nas duas ??ltimas d??cadas como resposta aos conflitos gerados pela teoria da ag??ncia, conseq????ncia da separa????o cada vez maior entre propriedade e gest??o, dos pontos principais da nova legisla????o, especificamente os referentes a controles internos, e dos resultados de algumas pesquisas recentes sobre o est??gio em que se encontram algumas das maiores empresas norte-americanas, e as dificuldades que as mesmas t??m encontrado, para o atendimento da Sarbanes-Oxley. Embora os controles internos existam e sejam peri??dica e oportunamente avaliados nas empresas brasileiras de capital aberto, at?? porque elas t??m suas demonstra????es financeiras auditadas por auditores independentes, a nova legisla????o obriga os principais executivos a atestarem a exist??ncia e confiabilidade dos mesmos, os quais devem ser, ainda, objeto de certifica????o por auditores externos. O trabalho tem como objetivo contribuir para a conscientiza????o da import??ncia dos controles internos para a garantia da acur??cia das informa????es cont??beis e financeiras das empresas, bem como para a gera????o de valor para os acionistas e outras partes interessadas. A hip??tese inicial ?? de que como a nova legisla????o n??o apresenta um padr??o a ser seguido para a avalia????o dos controles internos das empresas ent??o estas devem estar buscando uma maneira eficiente de atender satisfatoriamente os requisitos. Como fator corroborativo, os aspectos emp??ricos descritos no estudo de caso confirmaram os conceitos da revis??o da literatura efetuada. Como conseq????ncia da observa????o emp??rica e do embasamento te??rico, chegou-se ?? conclus??o de que efetivamente as empresas ainda est??o procurando as melhores pr??ticas para o atendimento da nova lei, e que as empresas de auditoria t??m participado ativamente no suporte para o atingimento de tal objetivo.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-09-20T12:15:55Z No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-09-20T12:15:55Z (GMT). No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-07-05 / The changes undergone in the international scenery between the XX and XXI centuries brought challenges to the business environment, turning continuous improvement in risk management tools into a necessity. To adapt, organizations began to implement changes in its administrative and operational structures and, hence, improved their internal control systems. This study aims to identify and analyze the internal control and risk management practices implemented on the Brazilian commercial aviation companies. The commercial aviation industry, in addition to working with small operating margins, deal directly with lives of passengers and their own employees every day, which requires an alignment of internal control practices and risk management within the company culture. It is an empirical research, qualitative and descriptive, supported by bibliographic and documentary research. To achieve that goal interviews have been conducted with managers and representatives of the accounting / financial areas as well as areas involved in operation and maintenance. The results show there is a big diversity between the internal control and risk management procedures when you compare administrative and operating areas, but also between companies. It has been noted that the internal control settings usually used are related with the duties the airline companies have with national and international institutions. / As mudan??as sofridas no cen??rio internacional entre os s??culos XX e XXI trouxeram desafios ao ambiente de neg??cios, tornando necess??rio um aprimoramento cont??nuo das chamadas ferramentas de gest??o de riscos. Para se adaptarem, as organiza????es come??aram a implantar mudan??as em suas estruturas administrativas e operacionais e, consequentemente, adequaram seus sistemas de controles internos. Este trabalho objetiva identificar e analisar as pr??ticas de controle interno e gest??o de riscos implementadas nas empresas de avia????o civil brasileiras. O setor de avi??o civil, al??m de trabalhar com margens operacionais pequenas, lida diretamente com a vida de passageiros e de seus pr??prios colaborados todos os dias, ou seja, sua pr??pria natureza exige um alinhamento de pr??ticas de controle interno e gest??o de riscos dentro da cultura da empresa. Trata-se de uma investiga????o de car??ter emp??rico, qualitativo e descritivo, apoiada por pesquisa bibliogr??fica e documental. Para tanto foram realizadas entrevistas com gestores e representantes das ??reas cont??bil/financeira e tamb??m de ??reas inerentes ?? opera????o e manuten????o. Os resultados apontam que h?? uma grande diversidade entre os processos de controle interno e gest??o de riscos adotados, ao comparar ??reas administrativas e operacionais, e tamb??m de empresa para empresa. Notou-se que os controles internos utilizados est??o ligados ??s regulamenta????es e obrigatoriedades por parte de ??rg??os nacionais e internacionais de avia????o civil.