Práticas de controle interno: um estudo com microempresas do setor alimentício em Olho d'Água das Flores- AL

Abstract

This article aimed to analyze, through an empirical study, the internal control practices adopted by microentrepreneurs in the food sector on Olho d'Água de Flores/AL. Internal controls, when they are conducted correctly, Provide necessary support for companies to be able to measure their values reliably; When micro-enterprises are applied, they stand out in the market in which they are inserted. To Achieve the objective of the research, made descriptively, this quantitative study used technical procedures related to the survey. Data were collected in the 11 (eleven) Most popular markets in the city of Olho d’Água das Flores/AL through the application of a structured questionnaire with questions about internal control practices. When confronting their responses, the results indicated a relevant degree of adoption of internal controls, but some failures due, for example, these controls, mostly, are done manually. This and other factors influenced the markets to identify with what the literature dictates, where microenterprises still need a greater relationship with technological advances and the knowledge of controllership interconnected to the accounting area, so that Their business to achieve the desired success.