Avaliação dos controles internos em uma empresa do ramo de tintas

Abstract

This research presents a study which was accomplished at a paint industry, in the city of Santa Maria – RS. It was intended to identify, through the research, the internal controls that exist in this company, besides analysing the possibility of introducing new controls and suggesting improvements in those ones that already exist, aiming to improve the organization processes. While developing this research, a descriptive research method and a case study have been used, respecting the theorical principles, according to the bibliographical research. The data collection was developed by applying a questionnaire and interviews to the copartners and employees and, also, by the observations in loco, carried through frequent visitations to the establishment. As a consequence and after the procedures of control used in the company were observed and outlined, we were able to conclude that these procedures, in particular cases, correspond to the expectations of the administration. In other cases, although, they show themselves in deficit. Then, suggestions for improvement and refinement were presented, aiming to correct these failures which were found.