Um estudo de caso acerca da relação entre as práticas de controle interno de estoques, adotadas por uma empresa do ramo varejista, com a análise da escrituração do SPED fiscal

Abstract

The present study aims to demonstrate the importance and necessity of internal control from the organizations and a relationship with a bookkeeping of the Public Digital Bookkeeping System (SPED) documents. Thus, the general objective of this monograph is identify and present, through a case study, if there is a relationship between internal control practices adopted by a retail enterprise in the stock sector and an audit analysis of the SPED files. Within the theoretical framework of this study, the indispensable fundamentals are presented to reach the proposed objective, in which they are known as internal control models, inventory and SPED. Regarding the methodology, this study has a descriptive character for a better interpretation of the information researched and, in relation to the procedures, a case study approached in a qualitative and quantitative way was used. The data, for the period of January and December of 2015, were obtained through the application of the questionnaire, interview and audit in the SPED files. The data analysis starts with the result of the questionnaire and the validation of the SPED files and then as observations pointed out by the enterprise during an interview. This study concluded that problems presented in systems / software used to control the stock during the analyzed period resulted in a failure in the internal control in the analyzed company.