Controle interno: um estudo de caso em uma corretora de seguros

Abstract

The internal control arose from the need of mastering your assets, liabilities, expenses and revenues. Thus, it was through him that people started to have ownership over what really earned and how much they spent. From this, this work aims to meet current internal controls procedures used by an insurance broker, located in João Pessoa-PB, so that it is possible to point out improvements in procedures performed in the company in routine of your organization. For achievement of this research, we conducted a case study on an insurance company, whose choice was criterion for accessibility. The data collection took place during the period from August to September 2018, and the data were collected by means of chart/flowchart, records, contracts, sales deployment system, spreadsheets, as well as dialogue with the supervisor of the company. The current research is justified by the importance of internal control features and your development in the routine activities of the company, in order to collaborate with every step, causing more credibility to clients. The search results are some ineffective points at the company that need to be studied, this post, suggested the creation of an internal manual aiming uniform practices, standardization and efficiency of actions that prevent the occurrence of errors of execution, the knowledge on the part of all employees about their duties, tasks to complete, the order of execution and how are the activities to facilitate the understanding of the people as its responsibilities and limits. It is necessary, therefore, more studies that identify the relevance of internal control and, with this work, contribute to academic research and expanding the perception of entrepreneurs and interested on the subject.