A importância dos controles internos para prevenir erros e fraudes em um condomínio comercial

Abstract

Internal control makes the company's activities develop efficiently and in time, helped by the accounting information system where it gives the records of transactions, making it possible to verify the regularity of operations, and adequacy of records and controls and their information systems determining their effect on the financial statements. Internal control can be implemented in all business sectors in order to achieve the expected result and reduce errors, combining reliability and quality in processes. This study goal is examine whether it is possible to measure the consequences of the lack of controls in a company. The theoretical framework was developed to answer the questions of the survey, the cases study and the questionnaire was used for data collection and analysis in the preparation of the controls situation in a commercial condominium. The results demonstrate that procedures need to be defined so that the routines are executed correctly and the possible consequences of lack of control in a company are embezzlement, misinformation in the financial statements between others.