O controle interno como ferramenta de gestão: um estudo de caso nas empresas de material de construção civil na cidade de Sousa-PB.

Abstract

In the new directions, in which the capitalist market promotes every day, it is required of any business management the minimum of control over its activities, be they economic, financial, budgetary, as well as of the various sectors of the organization, like the sector of Accounting. The research hour, analyzed the existence or not of internal control in the companies of the field of construction material in the city of Sousa-PB, seeking to demonstrate the importance of the same in the reduction of errors, fraud, waste, etc. For the perfect demonstration of this study it was defined as a general objective: The verification of the quality of the internal controls in the companies of civil construction material, in the city of Sousa-PB. To reach the general objective, three specific objectives were outlined: To study the relevant bibliography, internal audit and internal control; Elaborate and apply internal control evaluation questionnaire; Analyze the collected data and expose them in a clear and objective way. The accomplishment of this work is justified by the need that the companies have of an efficient internal control, aiming to contain the most varied problems, such as the wastage and the management of low quality. Searching for an organization of activities and the preparation of reliable accounting and administrative data is a task of the internal control operators, who demand greater responsibility on the part of the employees of the company, implementing the discretion of the activities for each employee, in the proper book, segregation Of functions, a rotating system of employees, a progressive approach to actions and several other principles of internal control for a perfect execution of the activities related to the studied field. It was verified that the branch of civil construction material, in the city of Sousa-PB, almost in its totality, does not have any effective control of its activities, only applying, in a precarious way, a management without control and prone to all Types of embezzlements, errors, frauds, which makes it possible to suggest the immediate review of activities and the implementation of an efficient internal control for the branch studied in this monographic work.