Identificação e análise dos procedimentos de controle interno aplicados em condomínio residencial: um estudo de caso

Abstract

This study sought to identify and evaluate procedures of internal control adopted by the syndics of the condominium object of study, a residential condominium consisting of 366 homes and located in Santa Maria - RS. Accordingly, we sought to identify whether internal controls are adequate and sufficient to protect the trustees of any accountabilities arising from inadequate management. Aiming to achieve the purposes of this study, between the months of September and November 2014 semi structured interviews with trustees and the management company of the condo were held beyond the in situ observation of operational routines adopted by them. It was found that the controls adopted are not formalized, and there is no effective oversight exercised by the Supervisory Board considered the omission with respect to the formal issuance of opinions. It was concluded, after all analyzes, which control methods are inadequate and unsatisfactory in its majority, the liquidators are currently being exposed to risk of liability for mismanagement.