Abstract

BONACIM, Carlos Alberto Grespan; SALGADO, André Luís; GIRIOLI, Lumila Souza  and  ARAUJO, Adriana Maria Procópio de. The influence of the organizational structure on the internal controls of a foundation for cancer research, prevention and care in the interior of the state of São Paulo, Brazil. Ciênc. saúde coletiva [online]. 2011, vol.16, n.5, pp. 2635-2642. ISSN 1413-8123.  http://dx.doi.org/10.1590/S1413-81232011000500033.

This work focuses on a discussion about the extent to which the level of organizational structure interferes in the internal control practices of non-governmental organizations (NGOs), especially those related to health. The objective of this work was to observe the efficiency of the internal control tests applied within the organizational structure of the Foundation for Cancer Research, Prevention and Care, checking the reliability of the accounting records and operational controls. A case study in a third sector health organization was the chosen methodology. The case study involved company interviews and the analysis of confidential reports. After an evaluation of the organizational structure (of the relations between officials and volunteers) and the application of evaluation proceedings on the quality of the internal controls, the extent to which the organizational structure interferes with the internal control practices of the hospital was assessed. It was revealed that there are structured mechanisms of control in the institution, however the implementation of these controls is inadequately performed. It was further detected that the level of the organizational structure does indeed interfere in internal control practices at the entity.

Keywords : Third sector entities; Foundation for Cancer Research; Prevention and Care; Internal controls; Organizational structure.