Os controles internos aplicados a uma organização não governamental: um estudo de caso

Abstract

The third sector has been on a steady growth in Brazil. Thus, the search for resources, from governmental agencies, has also increased on this sector. Also, it is of fundamental importance that organizations there are internal controls to allow them fit the requirements of these organs. So, this paper aims to highlight the importance of internal controls for the achievement and maintenance of public utility bonds at the federal or municipal levels, and also the certificate philanthropic organization, that can serve as a model for other third sector organizations. It is a descriptive research carried out through a case study in Entidade Beneficente Lar de Mirian e Mãe Celita, in which the information was obtained through desk research, the problem being addressed by qualitative research. So we can conclude that the information generated by the internal controls, are important for the entity because, they help in getting the title and certificate. Moreover, it was found that there are many impacts generated when internal controls are used properly and effectively. Thus assisting the entity in performing their activities.