Sistema Público de Escrituração Digital - SPED Contábil : impactos nas práticas de controle interno e gestão de riscos de empresas participantes do projeto piloto da Receita Federal

Abstract

Accounting in Brazil has undergone profound changes with the recent adaptation to international standards and because of the constant process of computerization of accounting and tax imposed by tax legislation, arises in this context called the \"SPED\", Public Digital Bookkeeping System, created by the Federal Government in 2007, to replace manual bookkeeping paper to digital. Once put into operation the system, companies subject to the delivery of these bonds will provide information via digital files to government oversight (City, State and Federal). With the implementation of these projects, companies will experience significant impacts in their practices Internal Control and Risk Management. Against this backdrop, this study aimed to: \"Check in the perception of the interviewees, to what extent were affected practices Internal Controls and Risk Management of three companies participating in the Pilot Project of the Internal Revenue Service in the implementation of SPED Accounting.\" To achieve this qualitative study was undertaken of documentary and bibliographic character. Data were obtained from the three professional companies that participated in the pilot project, collected using an interview script, with analysis of the results assessed by the technique of content analysis. It was found that the main impacts on the deployment layout Accounting SPED were the adaptation of integrated systems and the transition of the Chart of Accounts of the Company with the Chart of Accounts Reference imposed by the government due to the large volume of information generated in the systems. The survey found that companies practiced a policy of internal controls, in order to monitor and control departmental procedures and measured the risks incurred in the implementation of Accounting SPED. As for risk management, it was found that at the time of project implementation SPED Accounting, had not adopted policies to measure and mitigate the flow of information in the consolidated accounting and tax accounting