O controle interno financeiro como ferramenta de gestão das pequenas e médias empresas: estudo de caso

Abstract

This research analyzes the internal control system in the financial area of a medium-sized company, emphasizes the importance of application controls in activities related to sectors of accounts receivable, accounts payable, cash and banks. There has as main objective to present the financial internal controls as a development tool for small and medium-sized enterprises showing that, using better internal controls, decision-making becomes more accurate and reliable. Due to the changes occurring in the business environment, companies feel the need to fit the model required by the market, where the internal control plays a fundamental role in the continuity of organizations. Regarding the working methodology used to descriptive and exploratory research and it was developed on a case study. As for addressing the problem, the study characterized as qualitative. There were semi-structured interviews with employees responsible for the internal control systems of the company studied, analyzing the importance of such mechanisms for the management of the organization. The object of study is a company of retailing market of general construction materials, located in Belo Horizonte, which has developed a lot over the twenties and six years of existence. After all the data, it was found that the company uses various types of financial internal control activities. But not implemented an internal control manual in the finance department, has long lead times for early collection of overdue customers, and need to improve the performance of some existing controls. Through what was found in the company analyzed and the theoretical reasons given, it is clear that are of great importance to use, maintenance and review of effective internal control systems in the financial sector.