Controle interno : um estudo de caso em uma microempresa

Abstract

The present study deals with the topic of internal control in a microenterprise and its importance in the management process, its main objective is to describe the internal control procedures that can be applied to improve the routines of a microenterprise in Cuiabá, Mato Grosso. Also, the existence of internal control within the company in question will be analyzed, as well as to describe the operation of the routines and to present improvements for the internal control procedures. The methodology used was a case study, this being a qualitative and descriptive research developed through data collection by interview with the aid of a semi-structured questionnaire with script. The analysis of the study presents a description of the operation of the company studied, the internal control processes of the cash, inventory, accounts payable and receivable. The results show that the procedures adopted are not satisfactory for the guarantee of reliable accounting data, and for the transparency in the executed transactions, which can lead to fraud, mismanagement and decrease of the company growth.