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jan
26
2012
Entendendo o papel do Controle Interno na administração de erros e riscos – parte 1

Em todas as empresas existem sistemas de administração, feitos para gerenciar os processos e operações comuns. Como esta atividade não se concentra apenas em uma pessoa, é preciso que exista também um sistema de controles internos, para avaliar o andamento dessas operações e processos.

Passando para uma linguagem mais próxima do nosso cotidiano, o Controle Interno pode ser comparado ao ato de conferir o extrato bancário. Ou, ao fazer uma compra, verificar o cupom fiscal para ver quanto foi pago por cada produto e o que precisa ser reajustado no próximo mês. Ou ainda controlar o seu saldo bancário e não ter surpresas quando chegar a conta do cartão de crédito.

Com este exemplo, entendemos que é através do Controle Interno que é possível averiguar os fluxos operacionais e ter mais segurança nos processos administrativos e financeiros. Com seus sistemas, a empresa tem mais confiabilidade e detecta possíveis erros e fraudes, sendo capaz ainda de evitá-los. Esses controles passam por todas as áreas da empresa, pelo processo de gestão e podem ser aplicados independente do porte da empresa e da complexidade de suas atividades.

No Brasil, existem alguns órgãos que coordenam o Controle Interno. São eles a Auditoria Geral do Estado, a Controladoria Geral do Estado, a Secretaria Especial de Corregedoria e Ouvidoria Geral e ainda demais órgãos. Também há órgãos e instituições internacionais que estabelecem modelos de controles internos para serem seguidos (e escolhidos), que abrangem não só a área contábil, mas também aspectos comportamentais.

Embora o Controle Interno represente mais segurança para os processos e operações da empresa, é preciso lembrar que ele não é infalível. Um dos pontos mais ressaltados por publicações da área é exatamente a falta de postura ética das empresas, que escondem e amenizam falhas na falta de transparência. Outros pontos ressaltados são também os investimentos incertos em oportunidades aparentemente prósperas, mas que não possuem solidez.

Portanto, da mesma forma que não basta controlar o extrato bancário e continuar cometendo os mesmos deslizes financeiros, as empresas, por sua vez, devem evitar a “autosabotagem” para que esse controle seja efetivo. Assim, o Controle Interno atuará de forma contínua para atenuar possíveis falhas e alertar para riscos existentes.

Para saber mais sobre controle interno, auditoria interna, auditoria externa e economia, curta a Dominus no Facebook. Siga também nosso Twitter para ter essas notícias em sua timeline. Até a próxima!

Com informações de: Artigo 1 e Artigo 2.

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