Mudança de gestão em micro e pequena empresa: desafios para adaptação de controles internos

Abstract

This research analyzed of an adaptation of internal controls to a company after changes in its administration aspects. The research was developed in three main aspects: In the first place, by bibliographic analyses and content convergence, verified the COSO methodology and the requirements of Brazilian accounting standards for small and median companies. In this way, it was identified the applicability of COSO methodologies in accordance with Brazilian rules Following it, was presented the financial data of the company of interest. It was exposed the inefficient and unprofitable management aspects that deserved attention. Finally, the research exposed a conclusion containing the presentation of actions to be implemented aiming the adherence to efficient internal controls practices, what will produce the companys adjustment to the national rules, by implementation of robust methodologies.