Controles internos dos sistemas de informações contábeis nos escritórios de contabilidade

Abstract

This work aimed to identify how the internal controls of the accounting information systems are carried out in the accounting offices. For this, a quali-quantitative research was done in 9 accounting offices. This way, a questionnaire was developed based on three definitions: COSO (1992) about the control environment, Hurt (2014) about the essential internal controls and Lunkes (2010) about the evaluation of internal controls. It was also sought to understand the managers' perception in order to verify if there is a relation with the use of internal controls. With the answers obtained, it can be inferred that most of the research companies provide a good system in the control environment, a great part of the essential internal controls are done and the evaluation of these is not done properly, and some do not even do it. It was observed that the managers considered that the internal controls are essential for the entity, however, the degree of utilization does not effectively reflect the managers' perception.