A Importância da Controladoria na Gestão de Riscos das Empresas Não-Financeiras: um estudo da percepção de gestores de riscos e controllers

摘要

The purpose of this study is to analyze the Controllership relevance as support risk management in non-financial companies.  Risk management is a widely discussed and disseminated subject amongst financial institutions.  It is obvious that economic uncertainties and, consequently, prevention and control must also exist in non-financial companies.  To enable managers to take safe decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes and risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages in Brazil.  Considering this gap, this study aims at assessing how Controllership has been acting in companies under the insight of risk and how it can contribute to risk management in non-financial companies.  To achieve the proposed goal, a field research was carried out with non-financial companies that are located in the city São Paulo and listed in the São Paulo Stock Exchange (Bovespa).  The research was carried out using questionnaires, which were sent do Risk Officers and Controllers of those companies with the purpose of evaluating their perception on the subject.  The results of the research allow us to conclude that Controllership offers support to risk management, through information that contributes to the mitigation of the risks in non-financial companies. Key words: Controllership. Risk  management. Non-financial companies.