A percepção dos profissionais de contabilidade a respeito da importância do controle interno para as pequenas e médias empresas

Abstract

Internal control as a tool for management of small and medium enterprises, it is very important for them to achieve greater development and makes possible for companies to fulfill the difficult task of remaining active within an increasingly competitive market. In this sense, this study aims to analyze the perception of accounting professionals in the city of Itaúna-MG on the importance of internal control as a management tool for small and medium enterprises. Thus, it was possible to show that the maintenance of an internal control system with a commitment by the accounting profession is required, so there within companies a set of methods and procedures for the protection of heritage, preventing the occurrence of errors and fraud and promoting adequate accounting records of transactions, thereby contributing to operational efficiency within the organization and a more reliable accounting. It was also shown that its only possible the adequacy of the internal control system, if exist within companies a favorable environment for its implementation and competent professionals for its realization. The study have been conducted through a survey data, where the data were acquired through a questionnaire seeking to understand the problem of this research: the perception of accounting professionals of the importance of internal control for small and medium enterprises. The interview was conducted with ten professionals of accounting from central region of city Itaúna, Minas Gerais, where, according to the results, it was found that professionals are aware of the importance of internal controls for companies in which they operate, and that lack of internal control in companies, undermines the continuity of businesses and affects significantly the work prepared by the accounting, bringing distortions and generating inconsistent information to the actual situation of enterprises.