GESTÃO DE RISCO E GOVERNANÇA CORPORATIVA: AS EMPRESAS BRASILEIRAS NA BOLSA DE VALORES DE NOVA YORK

• Ano de defesa: 2008
• Autor(a) principal: Zanker, Pedro Francisco Laszlo
• Orientador(a): Guidugli, Sidival Tadeu
• Banca de defesa: Imoniana, Joshua Onome , Farah, Osvaldo Elias
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Metodista de São Paulo
• Programa de Pós-Graduação: PÓS GRADUAÇÃO EM ADMINISTRAÇÃO
• Departamento: Gestão de organizações
• País: BR
• Palavras-chave em Português: Governança Corporativa; Risco; Controles Internos; Fraude; Auditoria; VAR
• Palavras-chave em Inglês: Corporate Governance; Risk; Internal Control; Fraud; Audit; VAR
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
• Link de acesso: http://tede.metodista.br/jspui/handle/tede/112

This Dissertation is about deals with the importance of Corporate Governance and risk management for Brazilian companies that have their shares (stocks) negotiated at the São Paulo and the New York Stock Exchange. The Main objectives are: the evaluation of the actual stage of adequacy of these Brazilian companies to the Sarbanes & Oxley law standards; to confirm the relevance of risk management to Corporate Governance, by doing an association between the occurrence of property losses with tools of risk management and an association between frauds and the fragility of internal control standards and the standards defined by external regulatory organizations. The academic work, an exploratory study, had its starting point at a bibliographic research of books and technical texts covering corporate governance focusing on risk management. The research was done trough the lecture of the selected companies´ business reports, and its guidelines to corporate governance and risk management and applicability of Sarbanes Oxley law procedures. As a conclusion, it was possible to confirm with a reasonable certain that great losses, that lead international organizations to break, occurred as a result of the absence of an effective risk management or a deficient internal control system added to the lack of preventive actions. In the other hand, despite the Brazilian companies efforts to adapt into the new demands to be part of the Brazilian and the American Stock Market, a significant part of the researched companies are not yet in the phase of implementation of Audit Committees, standards, procedures of internal control and all others practices of corporate governance. New researches on the central theme of this study may be able to deepen the question of the relation costs x benefits of corporate governance practices´ implementation and the question of the effectiveness of management and control corporate systems considering the costs incurred at its implementation and maintenance and the benefits obtained. Still, it is proposed a study that looks for a review of the regulatory authorities responsibility regarding the control before and after fact. A dilemma to be solved and that must instigate future researches.(AU)