Controle interno como ferramenta de gestão empresarial em microempresas do município de Santana do Ipanema – Al

Abstract

This work aimed to verify the types of Internal Controls used by the managers of the microenterprises of the Santana do Ipanema - AL retail segment. For this, the methodological procedures were chosen for the descriptive, quantitative and exploratory research, and the technical procedures focused on bibliographical and field research. As for the data collection, a questionnaire was applied to 72 micro-enterprises, containing 16 closed questions. The results of the research indicate that microentrepreneurs make use of Internal Controls in their companies and among the main types they use are the controls of accounts receivable, accounts payable, cost control, inventory control and controls of transactions box and bench. In addition, these controls are considered by them to be relevant instruments for optimizing results and reducing waste or loss. In addition, the respondents stated that they have a departmental division in the companies and segregation of duties for the employees in order to contribute to the information being generated weekly, daily and / or fortnightly, thus facilitating decision making in a timely manner.