Avaliação dos controles internos no procedimento de contas a pagar em uma empresa do ramo de transportes: estudo de caso

Abstract

Companies that do not have adequate internal controls are likely to buy wrong, with higher prices than it should, or sell their products below the price without the proper ownership costs, which generates sales with losses, or would not have the minimum technological resources to monitor its internal processes or even disregarding the actions of competition and market trends. Without knowing and manage the risks associated with credit can still succumb to rising defaults or have trouble paying its debts with high interest rates or the dollar. The interest is to know the procedures for accounts payable Carrier Lopes Ltda so they can be recommended improvements in its processes, thus avoiding the occurrence of delays and errors in these payments. These improvements are informed on the increase of internal controls, not that he eliminate errors , but reduces to its maximum , or find them in the course of its business , can be corrected returning to its normal course. The problems with internal controls are found in all areas of the company, however well executed internal controls bring benefits such as reduction of waste and the achievement of the planned results. It is important that the procedures for accounts payable have effective internal control for the company to keep in good standing only what is actually paying due and without delay.