Controles internos: influência do comitê de auditoria no desempenho econômico de empresas de capital aberto

Abstract

This study aims to check if economic performance of a group of companies with shares in the Brazilian stock exchange is influenced by the existence of an audit comittee in their internal control structure. It is hypothesized that companies with audit comittees would be more economically effective than those without the aforementioned board. In order to fulfill this goal, bibliographical research applied to controllership and indexed financial analyses have been used. Return on Assets and Return on Equity (ROA and ROE, respectively) indexes have been employed as a means to measure economic performance. Two groups of companies were established in order to compare the outcome of financial analyses in this study: one that affirms the existence of an audit comittee and other that does not. Ten companies of which stock is the most traded, as ranked on IBrX 100, have been analyzed between 2012 to 2016. Two methodologies have been used for results: quantitative for calculating performance indicators and qualitative for audit comittee analysis. Lastly, it is concluded that the existence of audit comittees did not influence economic performance, thus negating the hypothesis of this research.