Controles internos e gestão de riscos: a percepção dos gestores financeiros das instituições de ensino superior privadas

Abstract

Internal control and risk management, which are important for Private Education Institutions, add knowledge and preparation to reach their goals. The elaboration and implementation of internal control and risk management requires the financial manager of the PEI to consider the dynamism of the segment. This implementation must be based on key, lean and well-defined processes, reducing the degree of bureaucracy. Research objective is identify and analyze the perception of financial managers of Private Education Institutions in relation to internal control and risk management and its effects on the financial area in the light of the COSO ERM model. The questionnaire applied, answered by 39 financial managers, has two parts: the 1st identified the profile of the respondents; the 2nd, based on the COSO ERM model, with questions in the Likert scale format. The data obtained were analyzed with Descriptive Statistics and the Chi-Square Method.The research showed the perception of the researched subjects regarding the level of alignment with the COSO ERM recommendations, which can be influenced by variables such as length of experience, length of work in PEIs and internal audit. The existence of internal controls and risk management in the PEI was verified. However there are opportunities and need for improvements in relation to the practices they provide being adopted.