A confiabilidade nos controles internos de um condomínio horizontal na cidade de Santa Maria: um estudo de caso

Abstract

Internal control is an important management tool for all institutions, and to the branch of condominiums is no different. To identify the internal control procedures adopted in the study object condominium and assess whether existing controls used are sufficient, as well as suggest adjustments to the controls that may are at odds, are the goals of this work. The focus of the study is a horizontal condominium located in the city of Santa Maria - RS, consisting of 454 residential units. The research is elaborated between the months of September and November 2015, during the period there was the literature of matters pertaining to the study, there were visits in loco of the study unit for observation of condominium routines and interviews were conducted applied to liquidators and condominium administration, through a pre-prepared script to meet the need for information that was sought. Starting from the processing of information and analysis of internal controls adopted, it was identified that the Condominium in Santa Maria needs to fit in some of their internal procedures, especially when it comes to replacing your cash book for a complete bookkeeping, the labor guard and regularization of registration status.