EVIDENCIAÇÃO DE FATORES DE RISCOS E DEFICIÊNCIA DO CONTROLE INTERNO DE EMPRESAS BRASILEIRAS COM ADRs

Abstract

The study aims to identify in accordance with the methodology suggested by COSO, the level of disclosure of risk factors and the disclosure of deficiencies in internal control Brazilian companies with ADRs. To this end, it proceeded descriptive as to objectives, quality and quantity as the approach to the problem and documentary as methodological procedures. For data analysis, there was content analysis to later use descriptive statistics, and the research sample comprises 25 companies with Brazilian ADRs and data are for the period of 2014. The main results They demonstrated that there is no uniformity in the disclosure level among enterprises and that the risk disclosures with greater frequency is the strategic (44.91%) and less disclosure is the image risk (0.88%). The disclosure of deficiency in internal control It proved in eight of the 25 companies studied, and the consolidated results point that organizations with effective internal controls tend to highlight the risks more frequency. The t-test showed up significant at 10% for the risk of image, as that firms with deficiencies in internal control have a higher frequency in disclosure of this type of risk.