Como melhorar o planejamento das pequenas e médias empresas utilizando-se do controle interno?: um estudo de caso no Contas a Receber e a Pagar em uma empresa comercial no ramo de material elétrico industrial

Abstract

With the fierce competition in the market and the speed at which information is generated becomes of great importance to the improvement and management of processes in companies. The challenges that arise leads companies to introduce innovations and changes that must be implemented through rational designs, which meets the objectives defined, in order to satisfy fully all inserted in the process. Thus, the system of internal control is fundamental to ensure the reliability and integrity of records, as well as providing accounting, financial reporting and efficient operational support in developed daily routines. Therefore, the constant need of an excellent business performance leads to the pursuit of quality and reliability of the information to aid in decision making. When introduced in the culture of a company, such techniques of process management represent a vector determinant in advancing productivity indices. In this context, the internal audit plays an important role in the analysis of the administrative practices adopted by companies and this study was to analyze the structure of internal control in the accounts receivable and payable from the MLM Acionamentos e Automação Elétrica Ltda. company and demonstrated the importance of internal control for small and medium enterprises. In addition, sought to demonstrate the various tools that the internal control has to contribute with the managers in the organization and accuracy of information characterized as well as if, through a questionnaire and interview, and bibliographic character. It is noticed in the course of the work that the proposed objectives were achieved, considering that the suggestions point benefits and can assist the management of the company, in a simple manner, but consistent, minimizing errors, correcting gaps and facilitating the procedures already carried out internally with regard to controls, promoting your continuity in the field of industrial electric material. Therefore, the audit services act as an instrument of aid for minimization of operational risks and serve as a warning to managers regarding the efficiency of transactions as well as the quality of internal controls in organizations depends directly on the use of appropriate procedures and monitoring.