Implantação do controle interno da área de contas a receber em uma empresa de comércio e serviços

• Ano de defesa: 2019
• Autor(a) principal: Santos, Reinaldo Pereira
• Orientador(a): Segura, Liliane Cristina
• Banca de defesa: Formigoni, Henrique , Imoniana, Joshua Onome
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: Controle interno; COSO; pesquisa intervencionista
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/27912

Internal contral has as one of its main characteristics the protection of the company's assets, being in charge of monitoring the pracedures adopted in the sphere of the organization. Because of this, the management of the contrais prove to be of great relevance to mitigate the occurrences of failures and errors in the organization. However, the literature on internai contrai in the area of accounts receivable is still lacking in studies and data that allow the in-depth knowledge of this enviranment in an average company. lt is in this context that the main objective of this study was to implement the internai contrai of the Accounts Receivable area in a commercial and services company. This work is classified with an interventionist appraach research, organized thraugh a single case study in an average trading company and services. As a support tool, COSO was used to improve the quality of financial reporting and implementation of internal controls and corporate governance, in addition to the PDCA, which together pravided the implementation work in the area of accounts receivable. For this, a workshop was held with the accounts receivable team, where they answered a questionnaire with questions related to internai contrais. The result showed the need for the company to correct failures of parameterization in the ERP, since this is the gateway to ali company data, as well as some actions performed by employees regarding segregation of functions, creation of a manual of pracedures containing the accounts receivable policies, which will be implemented as from 2019. The results should be analyzed considering the limitations of this work, which studied the phenomenon in a single company. ln order to do so, there is a need to expand the number of companies to be studied, and to obtain more academic material, providing a comparison with the present study. The main gain was the dissemination of the internai contrai culture among the participants of this project, as well as the impravement of the internal contral environment in the area.