Avaliação do controle interno financeiro no contas a receber e a pagar de uma indústria arrozeira: um estudo de caso

Abstract

It is not enough for the organization to have a product with a niche market already consolidated, necessary for the population and with good acceptance of the consuming public, support tools are also needed, such as internal control. Therefore, this study presents a study of internal financial control in accounts receivable and payable from a rice industry, conducted through a case study in the second half of 2018. The general objective was to analyze the processes and internal controls applied to accounts receivable and payable from a company in the rice industry, identifying possible failures with the intention of suggesting improvements. For the accomplishment of this study was carried out the bibliographic survey of the main concepts, practices and principles of internal control. Subsequently, through the application of a questionnaire, the practices adopted by the company in its financial sector were collected. In the evaluation carried out in the department, there were some deficiencies, such as the lack of internal control manual, segregation of duties, among others, which were the object of suggestions for improvements. It was concluded, after this study, that the internal control practices adopted by the company studied, specifically the accounts receivable and payable from this entity, are flawed and thus changes are necessary to be efficient. For future studies, similar studies are suggested to analyze other sectors of the same company, or to analyze the financial sector of other companies.