0484/2008 - The influence of the Organizacional Structure in the internal controls of a Foundation for Research, Prevention and Assistance of the Cancer of the São Paulo interior
A influência da Estrutura Organizacional nos controles internos de uma Fundação para Pesquisa, Prevenção e Assistência do Câncer do interior Paulista
Publicado
Author:
• Carlos Alberto Grespan Bonacim - BONACIM, C. - Ribeirão Preto, SP - Faculdade de Economia, Administração e Contabilidade - FEA/USP - <carlosbonacim@usp.br>Thematic Area:
Não CategorizadoAbstract:
The point in this work is the level of the structure organizational and how it interferes in practices Non-government Organizations (ONGs)’s internal control, related to health. The objective in this work is observe the efficiency of the internal control on tests , when they were applied inside a structure organizational of the Foundation of Research, cancer prevention and presence, checking the reliability in the accounting reports and operational controls. As methodology, the case study what happened in an Organization of Health of the Third Sector. The case study used company interviews and confidential analyses reports. Before an evaluation of the structure organizational (of the relations between officials and volunteers) and the evaluation application proceedings in the quality of the internal controls, it was valued how much the level of the structure organizational interferes in practices of hospital internal control. As results, was noticed that there are mechanisms of control structured in the institution however the execution of these controls leaves as not the desired. It is possible to be noticed also that the level of the structure organizational interferes in practices of internal control of the entity.Keywords: Entities of the Third Sector. Foundation for Research, Prevention and Assistance of the Cancer. Internal Control. Organizational Structure.
