Avaliação dos controles internos em um centro de formação de condutores

Abstract

The present work presents a study performed on a conductors training center, in the city of Ibirubá - RS, which seeks to assess the presence and effectiveness of internal controls in the organization. A search through the literature theoretical knowledge of internal controls order to better base the study was thus used methods of descriptive research and study of case, through the collection of data for the application of questionnaires, interviews with the members and company visits. Through these described were observed and all sectors and services present in the enterprise, both in the question of the workforce as the observation of the vehicle sector. It was concluded that the company has a satisfactory level of internal controls in most services, however, some problems in others, where the presentation of suggestions to improve these were presented was necessary.