Controle interno na Cooperativa dos Estudantes de Santa Maria – CESMA: um estudo de caso

Abstract

The present work sought to identify and assess the internal control procedures adopted by the managers of a cooperative, it’s located in the city of Santa Maria – RS. In this sense, we have attempted to collect data from the internal controls system existent in the cooperative departments, and suggest improvements and adjustments, if needed. In order to achieve our goals, data querying and interviews with the cooperative managers, as well as observation of the operational routines adopted were carried out from August to October 2015. It was found that the company uses a computerized and structured system of internal controls of stock, yet the financial control system should be revised in order to obtain a form of control parallel to that of accounting. A further relevant point consists in the form of sales for associate members as well as how to use internal controls to increase the sales revenue.