Avaliação dos controles internos em um centro de formação de condutores na região central do estado do Rio Grande do Sul

Abstract

This paper presents a study carried out at a Training Center for Drivers in the central region of the state of Rio Grande do Sul (RS), in order to verify the procedures used in the routine of the company to evaluate its internal controls, proposing adjustments to the existing procedures or new ones if necessary. This evaluation intends to corroborate to the improvement of the routines, making controls more efficient, which are essential in obtaining good managerial results. The bibliographic research provided the theoretical basis for the understanding and use of the internal control. The method employed was a descriptive research and the case study. In order to understand the processes of the drivers’ training center, surveyed its data through questionnaires and interviews with the people involved in the routines. Based on the evaluation of existing internal controls, it was demonstrated that most of the controls meet the needs of the organization, as well as the rules and principles of internal controls, in accordance with the current regulations and standards pertinent to the matter. On the other hand, some procedures need adjustment, for which improvements are proposed, reiterating the intention of contributing positively with the management goals.