Auditoria nos controles internos de um posto de combustível de Pato Branco - PR
The internal audit has the function of reviewing and evaluating the internal controls in the company, as well as its use. The audit report is the final product, it represents the results found by the auditor, is where the internal auditor sets out clearly the problems detected, their origins and con...
| Autor principal: | Jesus, Daniela Martins de |
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| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/14259 |
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| Resumo: |
The internal audit has the function of reviewing and evaluating the internal controls in the company, as well as its use. The audit report is the final product, it represents the results found by the auditor, is where the internal auditor sets out clearly the problems detected, their origins and consequences, suggestions for improvements and other matters which it considers important for the company to get a better control and performance of its activities. The present work aims to execute an internal audit on internal control of a Fuel Station ABC Ltda, searching possible internal problems or errors and so suggest improvements in the management. To make this possible, an audit in the financial sector and company stocks was performed. In the first moment, it will be presented a theoretical referential, the references were found in Spell Base, Sciello, Google Scholar, books of the specific subject were used to support the research, which were identified concepts and auditing procedures, using it as a base for the realization of the case study in order to achieve the stipulated goals and a better understanding of the importance of internal audit and internal controls for companies. With the realization of the audit was detected: differences in cash account; incorrect entries of post-dated checks; non-use of returned checks account; differences in the balance of receivable accounts and stocks and the payable accounts were being launched in a single account named suppliers. Thus, were suggested the necessary corrections in the accounts that were with incorrect balance; the use of bounced checks account; using a system that only allows low stocks with reading bar code; and, in payable accounts was created an account for each provider to correct its release. |
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