Controles internos: estudo de caso em uma microempresa do ramo de comércio de rações e artigos para animais

Abstract

The global business scenario has presented constant changes, leading to the need for greater investments in technology, causing the growth of MSE's implementation of internal controls. Internal controls prevent errors and misstatements in financial statements and are fundamental to corporate risk management. Thus, this study aimed to analyze whether a microenterprise in the trade of animal feed and articles in the municipality of Governador Valadares - MG is making use of internal controls in its organization, as well as verifying if there are flaws in its procedures, being that this is a descriptive exploratory research, carried out from a bibliographic and documentary investigation and a case study. The company does not have administrative policies, does not have documented and implemented internal control and does not report on the monitoring of purchases, receipts and stock. It is suggested that the opening and closing of the cash register, implementation of a daily sales system, preparation of reports with more accurate sales tax information, bank reconciliation, execution of permanent physical inventory. It is also suggested the implementation of purchase requisition and price quotation forms. The company unconsciously makes use of internal controls in some processes, but in a less assertive way, which in a way has compromised the management of the processes of the entire company. Internal controls within these MSE's are essential, as they make it possible to streamline work, increase credibility, reduce costs and contribute to decision-making in the company favoring its development.