A implantação do controle interno na gestão e controle dos estoques nas empresas: uma revisão da literatura

Abstract

The objective of this study is to analyze the fundamental procedures of internal controls in the search for organizational excellence of companies, demonstrating the benefits, advantages and disadvantages of implementing these controls as well as good practices in the management and control of inventories. This work was based on discussions of authors such as Crepaldi (2011), Gil (2010), Attie (2011), among others. The methodology used was developed from bibliographic research. Such research is justified for a social contribution, since companies need to elaborate internal controls to achieve corporate excellence and as an academic contribution to a deepening on the control theme in organizations. The results of the study showed that companies that adopt efficient internal controls can identify failures and even anticipate some facts outside the reality in which the same experience, thus generating reliable information and safeguarding the corporate patrimony, mainly by the adoption and implantation of the Integrated information systems for good management, observing also the change in the organizational culture, the information systems, the integration of the same and the degree of commitment on the part of the employees and all those involved in the process, as well as the training of these is fundamental To advance in the internal control processes of organizations.