A importância do controle interno sob a perspectiva da metodologia COSO: um estudo de caso na cooperart-poty

Abstract

Internal control is characterized as a fundamental piece in the achievement of the objectives of organizations, including cooperatives. It is therefore necessary to address the importance of implementing internal control systems in craft cooperatives, since it is through the application and monitoring of activities and risk management that it becomes possible to achieve goals and purposes in the institution. In order to do so, it is sought to evaluate the quality of internal control in these cooperatives through some points such as: defining cooperatives based on specific legislation, conceptualizing internal control, demonstrating the importance of good governance, establishing the relationship between risk management and internal control and conduct a study on the COSO Methodology. For this, a case study was carried out at COOPERART-POTY, through a descriptive research, in which a semi-structured interview was conducted, with the support of a questionnaire, to obtain information that helped analyze the internal control of this organization. After analyzing the collected content, it was possible to conclude that there is a concern with the application and monitoring of the internal environment and control activities, but there is not enough attention to the risk management of the cooperative, and may negatively impact the performance of the organization.