摘要：O estudo da governança corporativa e das questões éticas no ambiente de negócios tem atraído a atenção de acadêmicos do Brasil e do mundo. Além disso, a Securities and Exchange Commission (SEC), sob o amparo da Lei Sarbanes-Oxley, obrigou todas as empresas que negociam títulos mobiliários nos EUA a publicar uma avaliação de seus controles internos, tanto para assegurar mais transparência e ética como para estimular melhorias nas práticas de governança corporativa. Nesse contexto, este artigo descreve uma pesquisa que buscou analisar a dimensão ética no sistema de controle interno quando ele é considerado uma parte do sistema de controle gerencial. Realizou-se uma revisão da literatura internacional e destacou-se os organismos que em seus modelos de controle interno contemplam a dimensão ética na concepção da estrutura de controle. Na análise, as variáveis utilizadas na comparação dos modelos se pautaram na relevância dada por cada um à gestão de riscos, avaliação do desempenho e promoção de atitudes éticas nas empresas. A partir da técnica de análise de conteúdo, constatou-se que apenas três deles (i.e., o COCO, o COSO ERM e o King Report) apresentam uma clara preocupação com a dimensão ética, sendo que um deles, o COSO ERM, por ser o mais completo, pode ser considerado o mais apropriado no que diz respeito ao tratamento dessa dimensão. Concluiu-se que uma estrutura apropriada de controle interno pode contribuir para (i) a consolidação da ética nos negócios, (ii) o alcance de um bom nível de governança corporativa nas empresas e (iii) melhorias na eficiência e efetividade gerencial e operacional.↓The study of corporate governance and ethical issues in the business environment has called attention of researchers around the world. Moreover, the Securities and Exchange Commission (SEC), under the Sarbanes-Oxley Act of 2002, has compelled all publicly traded companies to publish an assessment of their internal controls to bring more transparency and ethics, as well as to promote improvements in companies’ corporate governance practices. Against this background, this paper reports on a study aiming at discussing the ethical dimension in internal control systems when they are deemed as a part of the management control system. Content analysis of the literature on the eight major international models of internal control showed that only three of them (i.e., COCO, COSO ERM and King Report) are clearly concerned with the ethical dimension, and one of them, the COSO ERM, is the most complete and, therefore, the most appropriate model to account for ethics in a company’s management control system. In conclusion, this paper points out that an appropriate internal control structure may contribute to (i) promote higher levels of ethics in business, (ii) achieve good levels of corporate governance, and (iii) improve managerial and operational efficiency and effectiveness.
其他摘要：The study of corporate governance and ethical issues in the business environment has called attention of researchers around the world. Moreover, the Securities and Exchange Commission (SEC), under the Sarbanes-Oxley Act of 2002, has compelled all publicly traded companies to publish an assessment of their internal controls to bring more transparency and ethics, as well as to promote improvements in companies’ corporate governance practices. Against this background, this paper reports on a study aiming at discussing the ethical dimension in internal control systems when they are deemed as a part of the management control system. Content analysis of the literature on the eight major international models of internal control showed that only three of them (i.e., COCO, COSO ERM and King Report) are clearly concerned with the ethical dimension, and one of them, the COSO ERM, is the most complete and, therefore, the most appropriate model to account for ethics in a company’s management control system. In conclusion, this paper points out that an appropriate internal control structure may contribute to (i) promote higher levels of ethics in business, (ii) achieve good levels of corporate governance, and (iii) improve managerial and operational efficiency and effectiveness.
关键词：Engenharia; Administração;Ética dos negócios; Governança corporativa; Sistema de controle gerencial; Modelos de controle interno;Business Ethics; Corporate Governance; Management Control Systems; Internal Control Models
其他关键词：Business Ethics; Corporate Governance; Management Control Systems; Internal Control Models
