Procedimentos de controle interno em micro e pequenas empresas na cidade de João Pessoa-PB

Abstract

This paper aims to identify the applicability of the internal control procedures in micro and small companies assisted by an accounting firm headquartered in the city of João Pessoa-PB. To achieve this objective, a questionnaire adapted from the study by Ferreira (2013), organized by the perspectives and guidelines of COSO II and applied to 38 micro and small companies, where they work in the service, commerce and industry segments, was used as an evaluation tool. The results were positive where they demonstrated that the MPE's evaluated have satisfactory internal control mechanisms, related to the perspectives and guidelines conceptualized by COSO II. Thus, with the degree of relevance of the MPE's in the national economy, the importance related to internal control mechanisms arises, since it is the key to the development and sustainability of these companies, avoiding to the maximum the early closure due to problems of ineffective internal controls.