Controles internos nas organizações: riscos no processo de contas a receber

Abstract

The visible evolution in the transactions between entities, provoked by the advent of the globalization brings a new function to audit process, making the companies needs a higher level of reliability and transparency of the information used for decision-making. The Internal Controls System appeared as a tool to assist the companies how to have major organization and control. In addition, the system provides more credibility for the users and trustworthiness in its manager and financing reports. It is also a detection mechanism of errors and fraud, in order to avoid losses for the organization. The main problem of the study inhabits, in showing the importance of internal controls against the risk of loss or embezzlement of assets, and errors or fraud in the operations of organizations. Specifically in the area of accounts receivable due to the risks inherent in their nature, the work has aim to show the risks involved, in addition to the controls applicable in the detection of fraud or errors that may pose loss to organizations.