Auditoria interna e controles internos de estoques na empresa XYZ

Abstract

In the current economic scenario, marked by high competitiveness, managing a company is not an easy task. Adaptability to the business world has led many managers to seek tools to achieve business effectiveness. Internal control has been gaining ground in companies, as an important management tool, providing the manager with subsidies for decision making. The present work aimed, through the internal audit of inventories, to verify the effectiveness of the internal controls of the company XYZ over its inventories. The methodology used was a descriptive, qualitative, documental research and outlined for a case study, in that company. At the end of the study, it is verified that the company XYZ does not have the internal controls indicated in the literature, therefore the processes carried out today need improvements, mainly in the physical control of the stocks, which has divergences in 91% of the items. And there is a difference of R$ 60,144.07, which represents 20% of the inventory balance, which distorts the accounting balances, these facts also determine that the computerized management system currently used is not adequate for the analysis and management of inventories.