O controle interno como uma ferramenta para gestão dos negócios nas micro e pequenas empresas do município de Pombal/PB.

Abstract

This study is to identify how the internal control aimed at the micro and small enterprises in the municipality of Pombal / PB may assist in management. This is a descriptive research, carried out through field study and literature review, whose results were analyzed qualitatively. The paper presents the practice and benefits of internal control theory suggested by the search and identify them with micro and small enterprises in the municipality of Pombal, PB, through a questionnaire. For this, we used a sample of 50 micro and small enterprises in the municipality, classified according to Law 123/2006 (the General Law of micro and small enterprises), yielding a response rate of 62%, which represents 31 questionnaires duly responded. The survey reveals that only 3 of 16 internal control practices suggested in the questionnaire are used by more than 70% of companies. It also notes some facts that could be avoided with the implementation of some internal control practices, known as the benefits of internal control. The study also found that owners and managers know the importance of internal control as a management tool, however, present the bureaucracy and cost of deployment as key barriers to their use. Through the theoretical and the results obtained, we find that internal control acts as a management tool for providing reliable accounting data, orderly conduct of the business and inhibition of fraud and error, which together result in greater efficiency and effectiveness for the company.