Controles internos aplicados a uma distribuidora de cigarros

Abstract

This work is a case study conducted in a distributor of cigarettes, located in the city of Santa Maria-RS. The main objective was an assessment of internal control in the company’s stock and, if necessary, suggests improvements and adjustments. The development of this work was based on a research bibliographic. For it implementation was used a technique of data collect with the application of a questionnaire of internal control procedures, besides observations and interviews. It was concluded that the company use some internal control procedures in its stocks that are appropriate and that others need to be improved, to that the goals of controlling the properties, of safeguarding the patrimony and of generating information on safe management of the organization, are achieved.