Sistema de controle interno: estudo em uma empresa pública de concessão de crédito

Abstract

The current paper aims to analyze the use of internal control system in a public company located in the city of João Pessoa - PB. With this study, we can also see the use of the internal control system in public companies. To reach this objective, a questionnaire and an interview were used as an evaluation tool, both adapted from the study carried out by Santana (2013), the questionnaire was applied to the employees of the company Alfa, to understand their perception about the internal controls of the entity and the interview applied to the internal control coordinator of the organization, to understand the functionality of the controls in the organization. The results obtained were satisfactory, observing the improvement of the performed activities with the aid of the management and control tools, because before, since before the internal control in the entity was more troubled and today there is a more effective and better defined understanding of its obligations, with the understanding by the entity's employees.. The observed tools use the internal and external control helping in a more effective way the risk reduction da the entity.