MINTECH LTDA.: um estudo sobre melhoria do controle interno no departamento financeiro.

Abstract

We live in an increasingly competitive and more technological world. In today's business environment, there is a need for a continuous process of improved controls in order to promote greater confidence in the generated information. In this sense, the present work aims to analyze the current environment of internal controls of the accounts payable area of a commercial mining equipment company, identifying the existing failures and proposing improvements, in order to avoid the payment of financial charges. The theoretical framework was designed to address the research questions, showing the concepts of internal controls and how to map them, corporate risk management and the influence of organizational culture. By collecting financial payment data and analyzing the accounts payable process description, it is possible to observe and identify the flaws in the current process. After data analysis, changes in routines were suggested to improve processes and avoid paying financial charges.