CERTIFICAÇÃO DOS CONTROLES INTERNOS EM ATENDIMENTO À LEI SARBANES OXLEY (SOX)

• Ano de defesa: 2012
• Autor(a) principal: Pinheiro, Gilmar dos Santos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Programa de Pós-graduação em Sistemas de Gestão; Segurança do Trabalho, Meio-ambiente, Gestão pela Qualidade Total
• Palavras-chave em Português: Sarbanes Oxlex; COSO; Governança Corporativa; Controle interno; Auditoria; Corporate Governance; Internal Control; Audit; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO
• Link de acesso: https://app.uff.br/riuff/handle/1/20046

The certification of internal controls is the culmination of the whole process of meeting the Sarbanes Oxley (SOX). This study of nature documentary, will focus on the analysis of 20F reports that must be filed by the national companies that are registered in Security Exchange Commission (SEC) and are issuing American Depositary Receipt (ADR). In Brazil, in 2011, 25 organizations were subject to this legislation. SOX requires that the internal control procedures should be disclosed. This study examined the internal control certifications issued by organizations are backed by comprehensive care SOX disclosure regarding these procedures. As a result of the work was verified that the companies serve, in part, to the determinations of disclosure of internal controls in existing institutions, and that the certificates issued are backed by procedures that provide reasonable assurance regarding compliance with the standards and internal policies of these entities.