A relevância do controle interno no processo de gestão das organizações: um estudo de caso em uma associação de embalagens vazias de agrotóxico

Abstract

The need to obtain efficiency in the application of resources makes those responsible for organizational management need to decide the actions to be developed based on consistent information. This work is justified due to the relevance that internal control can offer in the management process of organizations, because through its use managers will be able to obtain reliable information to help them in their decision-making. Thus, the general objective of this study was to demonstrate the contributions that internal control offers to the organizational management process, through a case study at ADRAAL located in the city of Marechal Deodoro/AL. This work consists of a bibliographical research, in order to reference concepts that were used to assist the analysis of the case study. To achieve the objective, a descriptive research was carried out, applying a qualitative approach to the problem. The collection and analysis of information was based on participant observation. The research highlights that there are several contributions that internal control can offer to organizational management, highlighting financial, administrative and managerial controls, provided that they are applied and monitored properly, helping managers to protect their assets through accurate, reliable and timely information, which helps to prevent errors, fraud and, above all, provide information for decision-making.