Proposta de sistema específico de controle interno para pequena empresa no ramo de fisioterapia e fonoaudiologia

Abstract

Every company, to be created, aims at continuity, but for this to happen, it is necessary to set up certain internal control systems covering the entire administration. Thus, internal control is an essential tool important for business management, for regulating the operations through procedures, norms and routines in order to protect the assets produce adequate and timely information, assisting the administration in the orderly conduct of operations. In this sense the present study aimed to propose an internal control model in a small company providing services in physiotherapy and speech therapy branch located in Santa Maria - RS. So that employees are aware of the activity and its peculiarities and how the company will be controlled, items were included clarifying these topics for guidance. In preparing the study, first, we were presented the company where objective information to list the foundation of the activity, organization chart and the mission, vision and values of the company. Following were presented the formalization and regulation of the company, discussing their obligations to regulatory agencies of the activity, and finally suggested internal controls. This study was developed through a descriptive study with a problem of approach qualitatively, and its data collection developed through analysis of documents, interviews and literature. We conclude that for the realization of processes, it is essential constant monitoring of each control and that they are improved and improved every day, so you do not become inefficient or obsolete, always serving aid and meeting the main objectives of an effective internal control system.