A importância das políticas de controle interno sobre as informações contábeis nos escritórios de João Pessoa-PB

Abstract

The internal control efficacy in a management is a proccess that assist in the achievement of the objectives and performance of the function. In a accounting office, the internal control can be a decisive factor in the accounting informations production that will be provided to the customers. In this way, this research had the objective of analyze how internal control policies affect the accounting informations produced by João Pessoa (PB) offices. The sample was composed for 46 João Pessoa (PB) accounting offices A descritive approach was used with application of questionnaires about internal control standards. The results shows some failures in the internal control; like lack of staff training, cumulative duty and risk of customers data protection that can interfere on the quality of accounting information. Thus, the presente study contributes to highlight the importance to fin internal control policies at offices in order to increase the credibility in accounting information produced to the information users.