Avaliação do sistema de controle interno: Estudo de caso em uma empresa do ramo alimentício

Abstract

This research arose from the need to evaluate the system of internal controls and its structure in some existing departments in a given company, providing services such as collective meals. The purpose is to increase knowledge about this subject, in order to demonstrate the importance of controls in an organization, and how the rules and poorly structured procedures, cease to be effective and efficient, generating for the company significant costs and losses. Educate the general entrepreneurs on information systems are in place and not used properly, are no longer effective. And therefore some procedures that would take less time for execution become more laborious and costly. Through the specific objectives outlined in the study, we learn more about the company and its functionality, understanding their strategies and evaluating the strengths of each department studied, pointing out the flaws and suggestions to minimize them and bring improvement. A case study was developed, with the research instruments, data collection, surveys and interviews with some employees, and non-participant observation. A literature search was made on topics such as organizational concept concept of internal controls, classification and objectives, internal audit and benefits generated by the audit. As a final consideration, it is understood that the company studied there is a major deficiency in the evaluated departments, and existing internal controls should be reviewed.