SANTOS, P.T.N.; SANTOS, Pollyene de Tássia Neves.
Resumen:
The purpose of internal control is to ensure the transmission of reliable and available
information timely, mobilize the leaders to focus its activities on the results, and also help
observations of rules and regulations applied in the company. This Internal Control is
assessed by the Internal Audit which is responsible for checking the standards set by senior
management and whether they are being accomplished, as well as recommending corrective
and preventive actions to avoid any unexpected events. Thus, the main objective of this work
is to analyze the control Internal Audit activities of the RedeCompras Group's, a group of
supermarkets located in the city of Campina Grande - PB. For that, methodologically, we
chose a descriptive casing, with a qualitative data processing performed, using as instruments
to collect data direct observation, interviews and questionnaires. The results showed that the
main problems and difficulties faced by Internal Audit are related to system failures,
considering the errors identified in the control of goods in stock. It was also noted the lack of
prior knowledge and the implementation of internal control policies for employees, both the
department and the Group.
