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Previous issue date: 2017-05-05 / This study aimed to investigate the influence of the contingency variables on the internal controls of the small and medium-sized companies that grew the most in terms of revenue in the 2012-2014 triennium. As a research strategy, a structured questionnaire was developed applying the variables contingencies and their influence on internal controls, reaching growth in its sectors of activity in the years 2012-2014, and separating into five forms of control (control environment, risk assessment, Control activities, information and communication, and monitoring activity). Data were analyzed by descriptive statistics and multiple linear regression formulation. Being that the internal control function in organizations is evidenced as the company grows in results and consequently needs to be structured to have control in its operations, protecting its assets and equity. In this way, understanding and understanding the contingency variables in internal controls are determining factors for the management of these companies, as they guarantee their survival and growth. The research hypotheses were confirmed through the results of the regressions studied, which pointed out that the contingency variables influenced the internal control of the companies during the studied period. / Este estudo objetivou investigar as influ??ncias das vari??veis contingenciais nos controles internos das pequenas e m??dias empresas que mais cresceram em termos de receita no tri??nio 2012-2014. Como estrat??gia de pesquisa elaborou-se um question??rio estruturado aplicando as vari??veis contingenciais e suas influ??ncias nos controles internos, atingindo crescimento em seus setores de atua????o nos anos de 2012-2014, separando em cinco formas de controle (ambiente de controle, avalia????o de riscos, atividades de controle, informa????o e comunica????o e atividade de monitoramento). Os dados foram analisados por estat??sticas descritivas e formula????o de regress??o linear m??ltiplas. Sendo que a fun????o de controle interno nas organiza????es ?? evidenciada na medida em que a empresa vai crescendo nos resultados e consequentemente precisa se estruturar para ter controle nas suas opera????es, protegendo seus ativos e patrim??nio. Desta forma, entender e compreender as vari??veis contingenciais nos controles internos s??o fatores determinantes para a administra????o destas empresas, pois garantem a sua sobreviv??ncia e seu crescimento. As hip??teses de pesquisa foram confirmadas atrav??s dos resultados das regress??es estudadas, que apontaram que as vari??veis contingenciais influenciaram no controle interno das empresas, no per??odo estudado.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/772 |
| Date | 05 May 2017 |
| Creators | SOUZA, Rodrigo da Silva |
| Contributors | SAMPAIO, Joelson Oliveira, FERNANDES, Francisco Carlos, PARISI, Claudio |
| Publisher | FECAP, Mestrado em Administra????o, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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