O controle interno como ferramenta de gestão nas empresas prestadoras de serviços contábeis: um estudo nas empresas registradas como escritórios individuais no Conselho Regional de Contabilidade (CRC/PB) no Município de Pombal-PB.

Abstract

The internal control is a group of techniques and measures of a company to assist the needs of the entities, where the methods are safe and you trusted the financial and administrative results. The present study had as objective identifies the internal control in the offices of accounting of the municipal district of Dovecote, classified as individual entrepreneurs. In the development of the work, the application of a structured questionnaire was accomplished, possessing 29 objective subjects with two choice alternatives, based on the study of Queiroz (2012). Para to verify the effectiveness of the internal control, Morais Júnior's parameter was used & Araújo (2006), that classifies as great, good and regular. In the analysis, it was obtained the result of the effectiveness of the internal control as good, because with base in the accountants' 70% statements on the internal control, very away it was close of the regular, because they were identified flaws in the accounting services to the customers; the lack of internal meetings for the search of improvements for entities; supervisors accountants' absence in the sections personnel and fiscal; and, impontualidade in the sending of the documents demanded in the period by the customers.