Controles internos: conceito e aplicação

Abstract

Internal contraIs are related with processes and practices that management uses to assure decisions taken and established and approved activities are properly accomplished. Internal contraIs are alI methods, policies and pracedures adopted within an enterprise to assure the safeguard of assets, the accuracy and reliability of the financial records, to promote operational efficiency and to ensure adherence to managerial policies. Internal contraI helps to prevent employees of various hierarchy levels within an enterprise and external parties from becoming involved in inadequate and unlawful activities. Thus, internal contrai pravides the mechanism to prevent the chaos, managerial crisis and other negative events that could happen in the operational efficiency of a company. Contrais make the manageriallife easy, if alI goes well. Internal contrais can be classified in accounting contrai and administrative contraI. Contrai techniques applied inelectronic data processing are different than manual processing. Contrais must be reviewed to become effective. There should not be rigorous obstruction of action, but on the other hand, not be so weak as to have nothing work. A cost /benefits study with contraIs implementation must be dane. An efficient internal contrai system well dane and applied, offers reasonable assurance, but not complete, that mistakes can be avoided, minimized or detected during its normal course in enterprise activities, but can be pramptly corrected. Thus, a satisfactory internal contraI system offers assurance that recorded, obtained and provided information deserves trust, supporting the decisions taken by management regarding the achievement of objectives