Tamanho da fonte: 

Foreign companies that trade shares in the US market must present a certificate of internal control effectiveness in accordance with the Sarbanes Oxley Act (SOX). The Compliance Calibrator is one of the functionalities to comply with SOX requirements regarding segregation of duties. This paper uses a case study to investigate the deployment and use of the compliance calibrator as a tool for segregation duties in a Brazilian electricity sector company. The objective is to verify the Compliance Calibrator adherence with COSO methodology. Results show a straight adherence to COSO methodology in all of the five components COSO identifies as essential for effective internal control. There was also an increase in employees’ perception about the consequences their actions in the company as a whole.

Compliance Calibrator; SOX; COSO; Risk Matrix and Internal Control