Utilização de controles internos como ferramenta de gestão: um estudo em uma microempresa de comércio

Abstract

This study aims to analyze internal controls and their role as a supporting tool for the management of a microenterprise in the commercial sector, located in Maceió, with the purpose of identifying and suggesting improvements in the application of these controls. The methodology adopted was qualitative and descriptive, involving a bibliographic review and the application of a questionnaire within the company for data collection. The analysis focuses on the company’s operations in the financial, personnel, and inventory sectors, describing the controls and processes employed in each area. The results show that the current procedures are insufficient to generate reliable information for management or to ensure operational transparency, which may expose the company to risks such as fraud, errors, and even jeopardize its continuity.