Avaliação de modelo de gerenciamento de riscos corporativos segundo recomendações do IBGC: caso Brasil Telecom

Abstract

Corporate risk management became an important academic subject during the last years. The goal of this research was to evaluate the level of adherence of Brasil Telecom's corporate risk management model to the recommendations proposed by the Brazilian Institute of Corporate Governance (Instituto Brasileiro de Governança Corporativa - IBGC). For that, a theoretical review and an empirical research were done through descriptive case studies. Internal and public documents were collected, and questionnaires were applied to corporate risk managers. The analysis used five items and ten sub items based on the recommendations of the document "Orientation Guide to Corporate Risk Management" (IBGC, 2007). The items were: "Strategic Goals and Risk Profile", "Risk Classification", "Risk Measurement and Handling", "Governance of Risk Management", and "Information, Communication, and Qualification". Based on the research data, the adherence of the current risk management model to the IBGC recommendations was observed.