Nível de adequação dos controles internos na gestão financeira em uma empresa do segmento de roupas

Abstract

All companies need to control and protect their financial resources against possible waste, ensuring a desirable financial health. Thus, this work aimed to verify the level of adequacy of the internal controls used by a company in the clothing sector in relation to the principles of internal controls. For that, a questionnaire was applied to the company's manager, using the observation of the financial activities developed and contacts to clarify doubts about the use of internal controls. It was found that the company has reasonable internal controls on cash and accounts payable. The accounts receivable sector, on the other hand, presented inefficient internal controls, since there were some failures that could jeopardize the company's assets and financial health. Subsequently, recommendations were proposed for deficient controls, with the aim of adapting them to the company's needs. In addition, these recommendations enable the integrity of assets, provide security and competitiveness to the company in its market.