Controle interno como ferramenta de gerenciamento de riscos para pequenas e médias empresas : um estudo em uma empresa de Cuiabá-MT

Abstract

This article aimed to verify the knowledge and applicability by owners and managers about the use of internal controls as risk management for small and medium-sized companies. The theme of internal control has been much discussed within the largest organizations, but in small companies many owners do not realize and do not have the knowledge that many controlling and management techniques can be disseminated without major investments and managed by the owner or administrator, and are in these small businesses that operational procedures and administrative routines are more error-prone. To carry out this study, a comprehensive literature review on the subject was used, it was a qualitative research characterized by a case study in a small company in the semi jewelry business in Cuiabá MT. It is defensible based on bibliographic elements that there is a large contribution of information from internal control to risk management, as long as this internal control has a consistent, efficient and integrated implementation, which becomes fundamental for the continuity, growth and protection of assets. from the company.