This research aimed to evaluate the effects of internal control procedures on the performance of Brazilian multinational corporations.
Relevance / originality
This study presents contributions: helping companies to better think about their strategic choices based on internal control procedures; (b) better understanding of internal control procedures that enable achieving competitive advantage; etc.
Methodology / approach
A pesquisa foi elaborada em um primeiro momento a partir da literatura especializada. Em seguida foi realizado um survey junto a especialistas.
From this, it is possible to affirm that the internal control procedures have a greater effect on the decision-making performance.
Theoretical / methodological contributions
The methodological procedures proved to be satisfactory, validating the results presented.
Social / management contributions
Finally, this study makes it possible to increase the management of human resources in this category of companies.