Análise de controle interno: estudo de caso no contas a pagar e receber das empresas Visaluz e Escola Shekinah

Abstract

The objective of this study aims to identify whether internal controls financial (accounts receivable and accounts payable) of two group companies Valmir Homes are being performed as recommended by the literature. The study was replicated by a study by Ritta, Elias, Dorow and Rebello (2008). The methodology used for the study was through a questionnaire addressing 15 questions of accounts receivable and 16 questions in accounts payable. After analyzing the responses obtained through the questionnaire was possible to visualize the degree of use of the internal control criteria companies use. The results obtained in accounts payable and receivable in both companies was satisfactory with regard to the use of standards. However the company Visaluz is necessary to ga suive more attention with respect to interest paid on bonds, which currently is done without authorization. The same is the case in accounts receivable in the same company as it does not use authorization to award interest or discount. In business school Shekinah item is observed with greater relevance with respect to security policy with checks made on receipt. Finally, a general opinion was possible to observe both companies want to make use of most of the internal control procedures dictated by the standard financial audit seeking continuous improvement in its financial avoiding risks and facilitating the decision making of the company.