Os controles internos no departamento pessoal de um escritório de contabilidade: um estudo de caso

Abstract

The present study sought to ascertain compliance with labor legislation and the use of internal controls in routine personnel department of an accounting office at Santa Maria - RS. Accordingly, we sought to identify whether the internal controls are appropriate and sufficient to reduce the risks to which the sector is exposed during the performance of activities that are your responsibility. To achieve the purposes of this case study checklists that address the documents and procedures required in each activity performed by the personnel department were created. To perform comparative analysis with checklists semistructured interviews with those responsible for the sector were held, and in situ observations, which aimed to diagnose the actual execution of the relevant department and the existence and adequacy of internal controls in the same activities. It was concluded, after all the analysis, that only in the admission process there is a formal internal control (written) and all other procedures performed within the sector are routinely done without any internal control, generating large risks to the personnel department and, therefore, the accounting entity.