Estudo sobre influência dos controles internos na eficácia da empresa de papel e celulose: um estudo de caso sobre a aplicação da Lei Sarbanes-Oxley na International Paper do Brasil Ltda

Abstract

The research aimed to study the SOX and its influence on the internal control system within the context of corporate governance, and whether the deployment of such a system contributed to the effectiveness of the company. Therefore, data collection adopted the qualitative method, exploring four sources: documentary about the company's internal control, interviews with the top five executives of the organization, the questionnaire given to employees in the financial (manufacturing plants and forest unit) analysis; the points raised by internal audit in the last 5 years. The case pointed out that the company has a good internal control structure, obtained with the implementation of the law. They averaged 8.06 (good), among which the average rating of three control components related to the operational effectiveness had an average of 8.00 (good), according to the scale. The perception of staff Finance IPBR, SOX has adapted the structure of internal controls and compliance with the procedures and internal processes IPBR. It is observed that the current internal control structure of the organization follows the model chosen (COSO) and meets the expectations of the standards accepted internationally. With its establishment, the managers have been given, formally, responsibilities and resolve the shortcomings of the agenda of internal controls and prevent fraud. Thus, considering the control measures implemented reduced the points identified in audit reports, reflecting the management and monitoring of internal control weaknesses. It confirms the improvement of operational effectiveness. The contributions of this paper intend to enlarge the understanding and knowledge of academics and professionals on the importance of an internal control system appropriate influencing the performance of the organization's operations