A importância do controle interno nas empresas independente de seu porte

Abstract

It is a scientific article where objectively analyze the internal control as an effective tool for companies, regardless of size. The methodology used for the preparation of this article was to literature through books, scientific journals and databases. Initially it was necessary to conceptualize what is internal control and differentiate it from the concept of internal audit, which are often confused in the business. The control consists in the assessment process and regulation of the operational performance of the organization, for their efficiency and effectiveness. Already the audit advises the administration in order to review and assess the adequacy of internal control systems by adding value to the organization's operations. Finally it is understood that a system of internal controls and enhanced, helps efficiently and effectively in business management, providing greater security for corporate assets, and requiring that accounting greater accuracy and reliability data.