Controle interno na cooperativa agrícola mista Agudo - Cooperagudo: um estudo de caso

Abstract

The internal control is a tool which auxiliates management. The companies that have proper internal control present more reliable informations, reducing unnecessary costs, improving the eficiency of the processes, ensuring agility and, consequently, greater competitiveness in the market. Furthermore, with more reliable information, the decision-making process becomes safer. This paper presents a study realized in a farming cooperative in the city of Agudo – RS, aiming to ascertain the existing internal control in the management sectors of the entity and to verify if they are satisfactory. To achieve the purposes of this research, it was performed a case study that was fundamented through literature research. The data collection happened by interviews with the people responsible to each studied sector and by on-site observations in order to identify the used internal controls. From the collected data it was elaborated their description and the realization of an analisys of the studied procedures. Despite the limitations in the data collection, it was concluded that the cooperative has internal controls, however, they are poor and need improvement.