PRINCIPAIS COMPETÊNCIAS EXIGIDAS AOS PROFISSIONAIS DA ÁREA DE CONTROLADORIA EM EMPRESAS COMERCIAIS DA REGIÃO METROPOLITANA DE RECIFE

Abstract

Analysis of the core competencies used by organizational control responsible is critical to understanding the role of controllership in organizations. This study aimed to analyze individual skills used by professionals in controlling trade companies of the Metropolitan Region of Recife and their frequency of use. The methodology is exploratory and descriptive and the sample was selected by convenience from the questionnaire use at the charge of internal and management controls. The results showed that most companies do not have a fully institutionalized controllership, however it was possible to identify the practices of controls and responsible professionals. A list of skills that were presented to make the internal controls of the participating companies and the vast majority is used very often, being divided according to the classification proposed by Fleury and Fleury (2004) techniques, social and business skills.