A controladoria como um mecanismo interno de governança corporativa : um estudo envolvendo empresas de países relacionados aos modelos de governança corporativa anglo-saxão, alemão e latino-europeu

Abstract

The controlling area has attributes to subsidize the process of management of organizations, when it participates of the strategical and operational plannings and it exercises the monitor the internal controls, it provides information systems that truly portray the activities that occur in the organization, through trustworthy and timely information. When it plays these functions, one becomes excellent to verify the contribution and the role exerted for this area in relation to the practical of corporative governance, making possible, thus, taken of safer decisions, that look for to assure the interests of the proprietors of the organization. In this context, this research tried to verify if the controlling area can be considered as an internal mechanism of corporative governance in organizations of countries related to the models of corporate governance of Anglo-Saxon, German and Latin-European. The study was realized through field research in multinational organizations located in Brazil, for which question