Controle interno: um estudo de caso do setor de contas a pagar em uma empresa do ramo automotivo

Abstract

In the current scenario competitive and information, companies face intense competition, which requires a strategic management approach to ensure agility and reliability. In this context, it is crucial that the available information is completely reliable at every stage of decision-making. Internal control plays a crucial role in the success of companies by enabling efficient and effective operations, responsible resource management, secure accounting information delivery, and detection of errors and fraud. The objective of this study is to identify the internal procedures adopted in the financial area, especially in the accounts payable department, of an automotive company based in Maracanáu – CE, Brazil. These procedures will then be analyzed and compared with existing literature on internal controls. The methodology employed included bibliographic research from books and websites, as well as a case study with the collection of specific data from the analyzed company. During the analysis, limitations and difficulties in the processes were identified, resulting in errors and delays in the accounts payable department. This finding highlights the vital role of internal controls in risk reduction, prevention of irregularities, and compliance with applicable standards and regulations. Additionally, internal controls promote efficient financial resource management, contributing to the solidity and longevity of organizations.