O controle interno como suporte estratégico ao processo de gestão

Abstract

The constant changes have accented, in these last times, the transformations in the area business-oriented in global scope, creating new challenges to the management process. The innovation of the technology started to intervene directly with the organizacional environment, demanding an adequate and consistent position in the taking of decisions. In this evolution, the control occupies strategical position in the organizations, consisting in protection tool the patrimonial integrity, guiding the maintenance of necessary timely information to the operational efficiency. The dynamic environment demonstrates that the companies and its managers need to be prepared for reactions and fast answers to the market, aiming at to extend its participation and to get competitive advantage. This article approaches the importance of the implementation and evaluation of the system of internal control in the set of the information used for the enterprise management.