Controles internos no contas a receber

Abstract

The control is a check activity logs, and must be exercised periodically, seeking to check the facts with the result. This type of activity according to an organizational structure is internal control. It is understood that, in fact, the main idea of the internal control is the prevention and correction of potential errors in various sectors of the organization and in the present study specifically in accounts receivable. Thus the internal controls of accounts receivable should serve as aid to the organization to monitor the operations derived from credit sales that are made on a daily basis. The implementation of internal controls has become a very important factor for organizations to achieve predetermined results, as they are understood as a set of behaviors adopted to ensure the protection of goods and values of the organization, ensuring that the information is appropriate and promote operational effectiveness. The main objective of this study is therefore to analyze the relevance of internal controls on accounts receivable. The methodology of work will treat yourself to a literature descriptive and exploratory with a qualitative approach.