Avaliação dos controles internos no departamento de vendas de mercadorias de uma empresa comercial

Abstract

Currently, because of the constant changes that our economy is suffering and that directly affect companies and their activities, it is essential that they adapt to these market conditions and the need arises to make a system that assists in the management control of activities. As a result, internal controls are important tools that provide security and monitoring processes and decision making. In this sense, this research identified and analyzed the functioning of the internal controls currently used in sales of goods by trading company studied, using data collected in the organization, verifying its efficiency. We used also the research literature review addressing internal controls, and apply a pre-prepared questionnaire to all employees of the department in question. It was concluded that the company has some internal controls that, in general, meet the needs and expectations of management. However, deserve enhancement due to faulty execution and, for these cases, suggestions were given to provide adequate internal control standards.