A utilização do sistema de controles internos como ferramenta de gestão nas indústrias de sabão da cidade de Sousa/PB.

Abstract

This study had as intention to identify as the system of internal control was able to auxiliary the socket of the managers' of the industries of soap of the city of Sousa-PB decision. The work looked for through a descriptive research, accomplished through bibliographical researches and of field, to evidence the practices and the proportionate benefits close to for the internal controls the industries of soap of the city of Sousa-PB, using the questionnaire as instrument of the research. For so much it was used of a sample no probabilistic for the researcher's accessibility, composed by 3 companies, in which were distributed and answered all properly of the questionnaires. The research reveals that of the 20 practices of internal control suggested, 14 are following for all companies, however some need to be reassessed, respecting are not reaching the objectives the one that intends. In relation to the benefits generated by those control practices, they were also suggested 20 occurrences that could be inhibited through the use of these. And only 8 didn't get to be avoided in most of the companies. The research also reveals that the system of internal control is a tool of great relevance for the business administration, not only because she is capable to avoid the occurrence of illicit actions inside of the companies, but mainly for her to be capable to transmit to the managers information timely and necessary.