Uma visão gerencial do controle interno como instrumento para gerenciar com eficiência e eficácia uma empresa

Abstract

In the development and execution of this work, they were studied the functional and organizational structure of a company with family administration, that he/she is in expansion of businesses, approaching points of addition importance for an analysis of the quality of the internal controls of the same, with intention of to perfect the found positive points and to minimize negative points that there was, collaborating this way with the increase of the efficiency and of the effectiveness of the internal processes and of the external businesses of the company. As means to reach such objectives research of bibliographical revision were accomplished, in the themes: internal controls, societies entrepreneurs, efficiency and effectiveness in the business administration, and other subjects correlatos to the main theme of this work, besides accomplishing incursions in the enclosure of the studied company accomplishing interviews with the collaborators of several sections, and applying a questionnaire to test the knowledge of the same ones, concerning the realities of the organization as well as the level of popularization of relevant information about this reality the all the collaborators.