Controle interno em um ambiente contábil: uma análise dos escritórios de contabilidade na cidade de Paracatu

Abstract

This study aimed to assess the internal controls of accounting organizations in the city of Paracatu. Thus, the objective was to verify through questionnaires designed based on the key features and functions that requires accounting environment, the level of internal control applied in accounting firms target search. The research identified that a significant proportion of organizations surveyed do not have a worry in the security of your data on a regular basis, and not let clearly defined the duties of its employees by 40% of the sample. In addition, monitoring of these functions in some cases is not performed, demonstrating a degree of trust in employees by the owners risky. It was also observed that in most of the selected sample lack more specialized professionals in the area, which may explain the lack of managerial knowledge can assist practitioners in maintaining a more effective control of their work.