Uma análise da relevância do sistema de controle interno em uma indústria de acrílicos situada em Nata/RN, para o processo de proteção dos ativos

Abstract

Internal control in companies in general must, among its objectives, protect the assets of the entity and their use can contribute to the patrimonial development of the companies. In this sense, the present study aimed to demonstrate if the internal control procedures adopted in an industry to order of acrylics located in Natal / RN denominated X21 LTDA - EPP, with reference to the methods, models are recommendations constant in bibliographies and norms. In order to express the assertive and restrictive or adverse points of the internal control used in the company. The research was characterized as descriptive and qualitative. In relation to the methods, bibliographical sources were used and through consultations in materials related to the study, and classified as a case study once it was carried out within an industry by order, where all the departments involved and all the people participated involved in the process. Regarding the data collection, a questionnaire containing fifteen questions was performed. The questions were opened and applied to the partners in charge of administration, also unstructured interviews with employees, with the responsible for the creation and implementation of the internal control system and with the company's accountant. The information obtained was treated and worked out in order to answer the question: The relevance of the internal control system in an acrylic industry located in Natal / RN, for the asset protection process? Well from the analysis of the data obtained. Chapter four dealing with the results first showed that the results of the open answers to the questions formulated in a questionnaire containing fifteen questions were as follows: Out of the fifteen questions ten answers were satisfactory ie they were in accordance with the procedures and practices generally usual by most companies , with emphasis on the answers of number six thirteen and fourteen, which clearly demonstrated that the company makes continuous, adequate and uninterrupted use of the resources available in its internal control system. On the other hand, of the fifteen questions applied, five were not adequate to have had procedures usually not usually or not normally used by the entities, especially the answers to questions one, two, twelve and fifteen that although they have been directed to different sectors, had a direct correlation with each other, showing an aggregation and / or accumulation of functions in a single individual, that is, 66.67% of all questions applied in the questionnaire were adequate and / or satisfactory, while 33.33% of the answers the questions applied in the questionnaire were not adequate and / or satisfactory. Then, in chapter four dealing with the results, it was concluded that the operational procedures regarding the internal control system used in the industry object of the research, in relation to assisting in asset protection, is satisfactory in most of the procedures. For, as shown in the results chapter, the eighteen and nineteen paragraphs showed through the unstructured interviews with all those directly involved with the internal control system that it proved to be satisfactory, with only a few settings and / or suggestions for improvement. However, some procedures do not conform to the ideal models suggested by several authors, demonstrating the need for some improvements. Once the application of an efficient and effective internal control system model has helped decision making by managers within the company.