Controle interno: instrumento essencial contra erros e fraudes

Abstract

Internal control as an essential tool against errors and fraud is of fundamental importance in accounting information and decision making in an accounting office. Internal control allows the company to remain oriented towards its objectives, and should be used as a tool, generating reliable information in decision making and also in the analysis of the effectiveness of procedures, serving as the basis for the application of audit tests. It should be known what will be controlled and follow the progress of activities and the information that will come from it, enabling new goals and new standards of control. Thus, this research addresses the dimensions to be taken by accounting to obtain positive results in internal control as an essential instrument against errors and fraud, or the combination of both that is the managerial accountant. The objective of this research was to approach a study on internal control and its importance. The methodology used was bibliographic research. Therefore, the result is that accounting in an office needs to have the internal control carried out effectively to prevent errors and fraud.