System of internal control environment: study done in a public hospital - doi: 10.4025/enfoque.v31i1.15267

Abstract

Concerns about the environment are taking greater and greater, due to the imbalances created by man in nature. With this, the government is adopting policies that are more specific and concrete, the agents responsible for their actions. As a means of ensuring positive outcomes for the environment, institutions began to take stock of internal controls, environmental management and environmental management systems. The objective of this study is to analyze the environmental sustainability through the application partial SICOGEA - generation 2. The methodology used is descriptive and exploratory in relation to objectives, and procedures adopted are literature search and analysis of results, this applied to a public hospital using a semi-structured interview. The trajectory methodology is divided into three phases, the first being where theoretical issues are studied: system of internal controls, management and environmental certification, controlling, auditing, environmental accounting, environmental management and hospital waste. The second phase covers the analysis of results, where he became first a brief history of the institution studied, after the interviews carried out based on the checklist, and finally the third phase presents the diagnosis results, the partial and total sustainability as well as planning 5W2H. Thus, as a result of the research was achieved an overall sustainability of the institution in 2011 of 61.01%, the organization is classified as "good" outcome evaluation table as sustainability and environmental performance, with a fall of 4.45% in the previous year.