Avaliação do controle interno no departamento financeiro de uma indústria de esquadrias e comércio de vidros

Abstract

The internal control is the one structured by the administration, making possible to the company’s objectives to be achieved effectively, bringing more safety to the company’s patrimony. In this matter the present work has been achieved troughout the study of a case in an industry financial department. The data’s collection has been given troughout visitng the company and interviews with the administrative associate. The company’s financial department has as routines the receiving and payroll cash and the management and control of the checkout flux. It’s functions are the company’s expenses control, such as the incoming and outcoming of money. The performance of the financial department results in the company’s success. The departments’s achieved assessment has revealed some defficiencies that were objects of suggestions to the company’s better performance, such as the contribuition to an effective internal control to the financial sector.