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Previous issue date: 2005-06-01 / The objective of this research is to study the organizations that belong to the third sector, as a way to investigate the use of internal control tools. In addition, it will verify the existence of such tolls, its periodicity and development degree in the process of accounting and financial management, as well as propose the enhancement of the already existing controls. This will consider all the goals and difficulties found in the field research. Therefore, aiming to reach the proposed objectives and answer the research question, it was made a field research in a closed event of the third sector in S??o Paulo city, involving 61 entities located in Brazil. This was to identify the profile of such entities regarding the internal controls. As a result, it was discovered that the third sector entities use tools that come from other economic sectors, and they do not consider its specificities and necessities. This might have happened mainly because of the lack of research, as well as insufficient capacity of the sector. So, this work was developed to give a contribution to the third sector and, for this, it will present efficient internal controls and relevant help to develop the already existing controls. Those are crucial to provide credibility for the said entities. The suggested models are to solve those managements problems in a simplified way, and will not enhance costs. Moreover, they will create standards and references that could be tested and amplified in the future. / A presente pesquisa tem como objetivo o estudo das organiza????es pertencentes ao terceiro setor, visando investigar a utiliza????o de ferramentas de controles internos, verificando sua exist??ncia, periodicidade e grau de desenvolvimento, no processo de gest??o cont??bil-financeiro, bem como propor melhorias nos controles internos existentes, considerando os objetivos e dificuldades, identificados na pesquisa de campo. Portanto, para alcan??ar os objetivos propostos e responder a quest??o de pesquisa foi realizada uma pesquisa de campo em um evento fechado do terceiro setor em S??o Paulo com 61 entidades localizadas no Brasil. Procurou-se identificar o perfil dessas em rela????o aos controles internos e constatou-se que as entidades do terceiro setor utilizam ferramentas que migraram de outros setores econ??micos, sem levar em considera????o suas especificidades e necessidades, isso pode ter decorrido principalmente da escassez de pesquisas e insuficiente capacita????o do setor. Pretende-se com este trabalho contribuir com o setor, apresentando uma estrutura de controles internos eficiente e auxiliando no aprimoramento dos controles j?? existentes. Os controles internos s??o fundamentais para proporcionar credibilidade nas entidades e os modelos aqui sugeridos pretendem resolver de forma simplificada, sem aumentar os custos, criando padr??es e refer??ncias que, futuramente, poder??o ser ampliados e testados.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/639 |
| Date | 01 June 2005 |
| Creators | Barragan, Luciana Gavazzi |
| Contributors | Pereira, Anisio Candido, Fernandes, Francisco Carlos, Weffort, Elionor Farah Jreige |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| 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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