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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
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/505 |
| Date | 30 May 2012 |
| Creators | Roseno, Edison |
| Contributors | Peleias, Ivam Ricardo, Faria, Ana Cristina de, Silva, Aldy Fernandes da |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| 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 | info:eu-repo/semantics/openAccess |
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