Uma pesquisa de campo sobre a contribuição da controladoria à gestão de riscos nas empresas não-financeiras de capital aberto da cidade de São Paulo

Abstract

The purpose of this study is to analyze the role of Controllership as a tool to support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and control must also exist in non-financial companies. To enable managers to take safe decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes or risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages. Considering this gap, this study aims at assessing how Controllership has been acting in companies under the insight of risk and how it can contribute to risk management in non-financial companies. Initially, the concepts that guide the Controllership and risk management tasks are described based on bibliographical research, aiming at identifying the information that assists the risk management process. Subsequently, a field research was carried out with non-financial companies that are located in the city of São Paulo and listed in the São Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent to Risk Officers or Controllers of those companies with the purpose of evaluating the perception of such managers on the subject. The results of the research allow us to conclude that Controllership offers support to risk management, especially in strategic planning, through opportunities and threats analyses and through budget control.