Controles internos no contas a receber e a pagar : estudo de caso em uma empresa no ramo de refrigeração e gastronomia

Abstract

The present work refers to the internal controls of the accounts receivable and accounts payable of the company Gastrotec Regrigeração e Gastronomia Ltda, de Sananduva/ RS. The general objective is to verify if these internal controls generate credible information to the company’s managers for the decision making process. The specific objectives were to present a theoretical framework on th topic addressed, identify audit procedures to be applied , and suggest possible improvemens. The methodology used was diagnostic, descriptive, documentary research, with quantitative and qualitative analysis, based on a case study. From the collected data, the information provided by the interviewees and the documents was analyzed, with the objective of detecting distortions in the company’s internal controls. In addition, appropriate procedures and suggestions for improvements werepointed out, thus improving business management. Based on the results obtained, it is concluded that the internal controls of the accounts payable and receivable sectors, for the most part, are consistent with the principles of accounting controls, however, they need improvements to become saferand more efficient for the decision making process.