O controle interno como ferramenta de gestão nas empresas de revendedoras de veículos na cidade de Cajazeiras-PB.

Abstract

With the growth of automotive activity and increased competition, many companies, seeking to remain on the market and beat the competition, have sought alternatives for improving their management practices. With that came the need for an efficient internal control system which, besides protecting the assets, has the competence to provide reliable and relevant information to help managers in their practice decisions. This study aims to determine how companies main vehicle dealerships located in the city of Cajazeiras / PB using the internal control as a management tool in order to improve its management. The research is justified by the current importance of internal controls, serving as management tools as an essential factor for survival and competitiveness. Characterized as a descriptive and exploratory, it was accomplished through a sample study, both qualitative and quantitative. The research included 22 dealerships in city vehicles Cajazeiras / CP, and a sample of 14 questionnaires. Data collection occurred in September 2010, using a questionnaire, which was answered by owners, accountants and administrators. The responses were tabulated on spreadsheets, using the Statistical Package for Social Sciences (SPSS) to analyze the data. Through descriptive statistics, using the means for interference and association results, the data were studied in order to extract considerations regarding the study. The results showed that the perception of respondents, there are procedures for effective control, evaluated based on the COSO model. The study identified that most companies use the controls as management tools and that some were in need of improvement in management controls.