A importância do controle interno na gestão das pequenas empresas: estudo de caso realizado em uma empresa de pequeno porte

Abstract

Internal control in a company represents relevance when it is possible to guarantee the fulfillment of a defined objective, be it administrative or managerial. The paper proposes to identify: how important is the internal control procedures in the management of a small company. A qualitative and descriptive case study was carried out: A questionnaire adapted from Migliavaca (2002) was applied; interview with the manager of the company; research in articles related to the subject of internal controls. Bringing a triangulation of data obtained through the interview, questionnaire and articles used for guidance in previous studies. This demonstrated the importance of internal control procedures in the various sectors of the company. It was evidenced that the company studied has internal controls and these controls are considered important for an efficient management of the company.