Estudo multicaso de análise de sistemas de controle interno de empresas de Pato Branco
The present study represent the study multicase about the intern control of companies, particularly about the internal control in finances department in two companies located in Pato Branco-PR. In order to identify the procedures performed in internal control over accounts payable and receivable. Th...
| Autor principal: | Guimarães, Aline Patrícia Rotava |
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| Formato: | Trabalho de Conclusão de Curso (Especialização) |
| 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/1/22285 |
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| Resumo: |
The present study represent the study multicase about the intern control of companies, particularly about the internal control in finances department in two companies located in Pato Branco-PR. In order to identify the procedures performed in internal control over accounts payable and receivable. The research is a replication of a study by Ritta (2010). Two questionnaires were applied to the managers of companies, one containing 16 issues about accounts payable and the other containing 16 issues about accounts receivable. The questionnaire was also replicated of the study implemented by Ritta (2010). Through the analysis, the conclusion was that the both companies performed the procedures of internal control, either in payable accounts or receivable, however were identified that the procedures informed by literature hadn't been implemented or there was no knowledge about the procedures, making the process fragile and open, facilitating the possibility of frauds in posting financial. In the company Alpha Ltda, from 16 issues the payable accounts were identified that the company performed 09 procedures, and the receivable accounts 16 issues about the procedures were identified that the company performed 13. The second survey in company Omega Ltda, from 16 procedures of payable accounts, just 04 weren't performed and the receivable accounts, from 16 just 03 weren't performed. After this initial analysis, there was also realized a critical analysis of both companies identifying their strengths and weak points in concerning the theme of the internal control study, afterwards a comparison of results of this research with others two cases used as a basis. Finally it was possible to indicate suggestions for internal control procedures companies, thereby achieving the main objective of this research which brings us to a proper and organized script internal control procedures, helps managers to increase the safety of mainly financial information in order to ensure that decision-making will be with reliable and useful information. |
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