Análise dos controles internos em uma empresa comercial

Abstract

The current study aimed to analyze the internal controls of the main processes in a parent company of a commercial company located in the northwest of Rio Grande do Sul, Brazil, seeking to identify whether the system of internal controls in each of them are appropriate and comply with the principles and theories in force and, if necessary, to suggest new controls to contribute for a better efficiency in operations. Aiming to reach the proposed objective in the study, we grounded in literary knowledge through concepts review and applicability of internal controls. From this, the main processes of the studied company were verified, with the purpose of analyzing them through visits, observations and interviews, and thus, collect satisfactory data to elaborate the flowcharts and the organizational chart of the company. Thus, it became possible to verify if the internal controls in each analyzed process are adequate and, if necessary, to suggest improvements. It was verified that the internal controls present in the main processes are adequate and comply with the principles and theories in force. However, it was proposed the implementation of an internal controls-manual to clearly define the policies and procedures of the company and to serve as an instrument to aid the vision processes for both owners and employees. The existence of an internal controlsmanual and its due segment encourage the efficiency of operations and avoid irregularities.