Avaliação do sistema de controle interno de uma empresa de tecnologia da informação: um estudo de caso

Abstract

The objective of this study is to evaluate the internal control system of a medium-sized company in the sector of information technology in Belo Horizonte, as an important tool to ensure the reliability of the information. The theoretical framework was based on the authors of Accounting, Auditing notably, as William Attie, Marcelo Cavalcante among other authors. The methodology presented literature review of the subject, a descriptive case study. For data collection, a survey was conducted in the company studied, with a questionnaire responsible for controlling the company and other employees in the finance department, which had positive perceptions about the importance of assessing the internal control system, helping the management. The efficient use of an evaluation system of internal control in the company will provide managers greater control and transparency. In this context, the researcher aimed to evaluate the effectiveness of the system of internal controls within the company, evaluating whether these controls allow the user to ensure the reliability of the information necessary and proper. With the result of research and evaluation of internal controls of the company under study. We observed the existence of these, however had some flaws, which should be corrected.