A aderência do sistema de informação do franqueador ao COSO

Abstract

Currently organizations are increasingly looking to exercise efficient management to better serve its customers, but above all, always try to minimize costs so as to maximize their profits. With the increasingly competitive market, organizations need to use various tools that turn into an edge over its competitors. For this, one of the ways to achieve these goals is to having a clearer view of all business processes and knowing make maximum use of all available resources in the organization. The main objective of this research is to examine the adherence of the franchisor's information system to COSO. The methodology used here was the literature review is complemented with a specific case study within the company analyzed here. It is concluded that the maintenance of effective security of corporate information through the COSO is very important for any company, which should analyze the three basis points of the companies, human, physical and technological factors, so that from there is provided the necessary security to business continuity in the business environment with adequate protection.