O controle interno como uma ferramenta para evitar risco operacional

Abstract

This study deals with the concept of internal control and operational risk management. It aims mainly to solidify the presence of internal control to avoid the operational risk in the sector of accounts receivables and demonstrate the impact that it represents for an efficient and effective control in an institution. This study is supported by an exploratory research with a qualitative approach conducted through a case study in some construction companies in Cuiabá-MT. Subjective questionnaires were used as a means of collecting data. The results showed that the construction companies have activities that reduce internal fraud, failures caused by information systems and failures in execution and observance of deadlines in the organization. It is concluded that internal control is a tool that reduces operational risk effectively.