Detalhes bibliográficos
| Ano de defesa: |
2012 |
| Autor(a) principal: |
Souza, Gilberto Bizerra de
 |
| Orientador(a): |
Santos, Neusa Maria Bastos Fernandes |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Ciências Cont. Atuariais
|
| País: |
BR
|
| Palavras-chave em Português: |
|
| Palavras-chave em Inglês: |
|
| Área do conhecimento CNPq: |
|
| Link de acesso: |
https://tede2.pucsp.br/handle/handle/1499
|
Resumo: |
The objective of this work is to determine, based on research and analysis of recent articles and publications, and also considering the recent regulations applicable, particularly those issued by the Ministry of Social Security on Corporate Governance and on elaboration and publication of financial statements, what is the current stage of internal control structures of the pension funds. This goal is also working to focus what challenges that those entities should face to build sustainable models of Corporate Governance and of the preparation of its financial statements over the years. The survey was limited to those pension funds who have answered the survey entitled Corporate Governance in pension funds , leaded by Deloitte Consulting and coordinated by the author, during the years of 2009 and 2010, and in this context showed that, on the horizon of two years, respondents pointed out that as a result of the actions of training and awareness, there was a clear improvement in corporate governance environment of pension funds. However, the survey also pointed to a need for constant revisits the structure of internal controls of such entities, with a view to permanently review the risk environment in which they are involved and thus prevent risks are not considered by pension funds. It is therefore concluded that, considering the competition between the pension plans with open pension entities and also with the growing concern of the population with post-employment benefits and well-being in retirement, corporate governance in pension fund entities will be focus of the attention not just of the regulatory entities, but also of all its stakeholders, in particular participants and dependents of those entities |
