Análise dos controles internos em um supermercado no município de Santa Maria - RS: um estudo de caso

Abstract

The present work had as main objective to identify and analyze whether the internal controls currently applied in the main existing industries in a supermarket located in the municipality of Santa Maria-RS, were suitable to the principles and legislation in force. This study was conducted during the first half of 2015. First, bibliographical research was used where it was addressed to literature regarding internal control. In order to meet internal controls procedures applied in successive visits were held, where interviews directed to partner and employees of the company. There were also checking documents, notes and observations. After the account of sectorial routines and further analysis, it was concluded that internal controls are not adequate and formalized, where all procedures are conducted informally of a customary way, meeting the daily needs. In this way, were formulated suggestions for proper fitness, with the purpose of the supermarket in general meet the existing standards and legislation of internal controls and improve your processes.