Incorporação do pensamento integrado aos mecanismos internos como pré-requisito para a viabilização do processo de asseguração independente para relato integrado

• Ano de defesa: 2016
• Autor(a) principal: Correa, Juliane Campoe
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual de Maringá; Brasil; Departamento de Ciências Contábeis; Programa de Pós-Graduação em Ciências Contábeis; UEM; Maringá, PR; Centro de Ciências Sociais Aplicadas
• Palavras-chave em Português: Auditoria - Relato integrado; Auditoria interna; Auditoria - Controle interno; Processo de institucionalização; Informação contábil; Ciências Sociais Aplicadas; Ciências Contábeis
• Link de acesso: http://repositorio.uem.br:8080/jspui/handle/1/3393

Previous attempts and unsuccessful in disclosing principled corporate reports with sustainability information led to the formation of the IIRC and the creation of a framework for Integrated Reporting (IR), whose premise is to consolidate the integrated thinking across the organization. With the increase of its application and the trend in the regulation of voluntary reports, the IIRC launched the discussion on independent assurance to IR. In this process, the IIRC claims that the internal mechanisms corporate governance, internal control systems','internal audit and stakeholder involvement in the organization contribute to certify the credibility of IR. Whereas the process of assurance starts during the preparation of an IR and that these mechanisms need to be integrated and consolidated to provide an independent assurance, this study aims to identify how the internal mechanisms can add the integrated thinking to facilitate the process of independent assurance of IR. Under a functionalist and exploratory nature assumption, this research was conducted in three stages through documentary and field research, whose analysis was qualitatively addressed through the lens of Institutional Theory and institutionalization model of Barley and Tolbert (1997). The analysis has shown that the release of the framework and the documents on the IR assurance represent the intense action of the IIRC in institutionalizing it and that this process is in the representation phase. In the feedback received by the IIRC, it was observed that there is no consensus among investors and standard-setting/audits on the value of an independent assurance to IR, but there is consensus on the role of internal mechanisms in the process and reliability of IR. Despite existing regulations, IIRC reinforces integration, engagement and transparency of internal mechanisms for the process of developing and supporting the IR external assurance. However, it appears that the incorporation of integrated thinking and framework assumptions are conditioned to the values, beliefs and interests of those who manage the organization and this process requires cultural and structural changes according to the maturity of the organization. The incorporation of integrated thinking by internal mechanisms is a continuous process of accumulation of experience, whose practice requires time and dedication. It is recommended that top management involves stakeholders in determining the materiality aligning strategies and business model of sustainable organization. A multidisciplinary team, supported by the areas of internal controls and internal audit, allows breadth and depth of knowledge in the development of IR, as well as providing integrity and connectivity of information through the suggestions controls, test methodologies and risk management by these mechanisms. These joint actions enable the high governance issue an opinion ensuring the credibility of the IR to describe how she obtained security of the information disclosed. We conclude that the IR is in trial phase and that the success of an IR assured depend on the effective integration of internal mechanisms as the definition of criteria that measure the interrelationship between capital and material issues enabling the organization to obtain an independent reasonable assurance