Controle interno: um estudo de caso em uma microempresa varejista

Abstract

The Internal Control is an instrument of great importance for the development of all types of business, since failures can happen in any area of a company, regardless of its size or operational activity. The Internal Control consists of rules and procedures that help to prevent errors and fraud and help managers in their decision making. In this sense, the objective of this research was to identify how the Internal Control can assist in inventory management of a retail micro and propose possible improvements in the procedures adopted by the company's managers. The methodology used for this study was bibliographic, descriptive, qualitative research and case study and the analyzes we made a semi-structured interview with the owner of a retail partner microenterprise located in the city of Santana do Ipanema - AL, which also allowed the access to running daily routines in the stock sector, where the procedures used by the organization were observed. The results of the study showed that the company has flaws in its internal control and in some cases even the lack of control, which ultimately hurts the results expected by management. During the study improvements were suggested for the company to have an efficient control system that allows managers satisfactory results.