Percepção dos gestores quanto aos controles internos após a implantação da controladoria: um estudo de caso em uma fundação de apoio goiana

Abstract

The general objective of the research is to analyze how the implementation of controllership, in a third sector organization, contributed to the improvement of internal controls in the perception of managers or members of governance. To achieve this objective, a case study was carried out in a support foundation in Goiás, using semi-structured interviews as a technique, after the process was approved by the ethics committee of a public university. Four managers were interviewed, whose speeches were recorded, transcribed, organized and analyzed, using the content analysis technique. The results found highlight the strategic importance of controllership in adapting specific tools and regulations for the third sector, such as: Compliance and Check-list. The managers' view on internal controls, with the actions of controllership, is supported by consistent evidence of positive impacts on efficiency, compliance and transparency. Thus, it is concluded that controllership has a positive impact on the structure of internal controls, with its improvements.