Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T23:23:59Z No. of bitstreams: 2 Cinthia Ponara Russo Pasquale.pdf: 602742 bytes, checksum: 65034e0d5cf9b950cbf4f892177d24f0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T23:23:59Z (GMT). No. of bitstreams: 2 Cinthia Ponara Russo Pasquale.pdf: 602742 bytes, checksum: 65034e0d5cf9b950cbf4f892177d24f0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-31 / Through the change of normative scenary for revenue recognition by the IFRS 15 adoption, that occurs from January 1st, 2018, it is necessary to adjust internal controls environmnent around revenue recognition in order to make the internal controls environment adherent to IFRS 15. The objective of this research is to identify the internal control activities that may be necessary for the IFRS 15 adoption in consulting outsorced services companies. To reach the main objective, two secondary objectives was traced: (1) the crictical review ex ante the IFRS 15 impact over the internal control environment in oder to offer insights for the organizations that intend to addopt IFRS 15; and (2) build na Internal Control Matrix for consulting outsorced companies when IFRS 15 is addopted. The objectives were reached through literature review of classic authors as well as scientific research for objective 1 and focus group for objective 2. The conclusion is that the differences between IFRS 15 and actual practices for revenue recognition are pretty close and there is the need for few controls to be implemented for the IFRS 15 adoption, however these controls although are not complex and difficult to be implemented, are high risk and essencial for the accurate revenue recognition.Besides attending all proposed objectives, this researh brings as a ontribution the development of a theme where academic research is scarce throught a real problem on outsorced services companies, where the benefits are not only a internal control matrix, but the real concern on implementing internal controls around a relevant standard as revenue recognition, that can cause relevant impacts on companies P&L. / Com a mudan??a do cen??rio normativo para o reconhecimento de receita em fun????o da norma IFRS 15 que entra em vigor a partir do dia primeiro de janeiro de 2018 h?? a necessidade de que os controles internos ao redor do reconhecimento de receita sejam ajustados para que o ambiente de controles seja aderente a nova norma. O objetivo deste trabalho ?? identificar os ajustes ??s atividades de controles internos que podem ser necess??rios quando da ado????o da norma IFRS 15 em empresas de presta????o de servi??os. Para o atingimento deste objetivo foram tra??ados dois objetivos espec??ficos, que s??o (1) a realiza????o de revis??o cr??tica ex ante os impactos do IFRS 15 nos sistemas de controles de forma a oferecer insights para as organiza????es adotantes desta norma; e (2) desenvolver uma Internal Control Matrix para a utiliza????o em empresas de presta????o de servi??os de consultoria quando da ado????o da norma IFRS 15. Os objetivos foram atingidos atrav??s de revis??o bibliogr??fica cr??tica a respeito de autores cl??ssicos e pesquisas cient??ficas para o objetivo espec??fico 1 bem como com a realiza????o de focus group para atender o objetivo 2. Conclui-se que as diferen??as entre o IFRS 15 e as normas de reconhecimento de receita atualmente aplicadas s??o bastante pr??ximas e que s??o poucos os controles necess??rios para a ado????o da norma IFRS 15 em empresas prestadoras de servi??os de consultoria e que estes, embora n??o apresentem atividades de controle complexas, s??o de alto risco e essenciais para que o reconhecimento da receita ocorra de forma adequada. Al??m de atender aos objetivos propostos, este trabalho traz como contribui????o a explora????o de um tema onde a pesquisa acad??mica ?? escassa atrav??s de um problema real de empresas de presta????o de servi??os, onde o benef??cio n??o ?? apenas a Internal Control Matrix, mas a preocupa????o real da implementa????o de controles internos ao redor de uma norma relevante como o reconhecimento de receita, que pode causar impactos nos resultados das empresas.

This thesis focuses on fraud in the entity, to methods for their detection and possibilities of improving the internal control system so that the risk of offending employee or manager has been reduced to a minimum.