Análise das práticas de segurança da informação contábil e sua contribuição para a governança corporativa no requisito de conformidade

Abstract

This research had as objective to analyze security practices of accounting information can contribute to the corporate governance compliance requirement. It is a descriptive, qualitative research whose research strategy was by a single case study, carried out in a company located in Rio Grande do Sul that is listed at level 2 of corporate governance. As data collection techniques, using in-depth interviews, documents and questionnaire. The questionnaire was applied to managerial and operational level users for accounting, tax, financial costs, and information technology. Through this instrument identified that the accounting information security practices have a reasonable level of protection; only domains with D3 D4; D4 with D2; D7 with D8 have strong correlation and are statistically significant at the 1% level. For further research, it was found through interviews with managers the company uses 27 of 41 practices presented in this study. It is concluded that the practices contribute to compliance of corporate governance by providing accessible information, as available, reliable, responsible, valid, safe, as well as on risk mitigation. In addition, it was found in the documentary analysis that the company has information security policies, as well as the independent audit had caveats analysis period.