Avaliação dos controles internos aplicados em condomínios residenciais no município de Santa Maria - RS

Abstract

This current study aimed to measure the internal controls of home condominiums in Santa Maria City related to the laws and knowledge that managers of the home buildings have. This study also showed the mainly difficulties that this home buildings have. Through this study, the importance of a good manager of the home condominiums, that has law’s knowledge and internal controls efficient for keeping and incorporations to get smaller the possibilities of risks and mistakes those can damage, was emphasized. The same business of the condominiums was the reason of the choice of the home building. Some questions were done for the syndics. The measuring was done through these questions. Data were selected, codified and numerated. Through these processes, it was possible to analyses. Condominiums don’t have enough knowledge of the laws, even they have a business manager of condominiums. This manager business should support the home condominiums to do the internal controls second the laws. This study got deep on subjects like condominiums’ laws and the importance of efficient and formal internal control.