Utilização do controle interno e o vínculo familiar nas micro e pequenas empresas: Um estudo comparativo de uma empresa de pequeno porte na cidade de João Pessoa – PB com o modelo coso II

Abstract

The use of internal control in the companies has between its objectives to safeguard company’s assets and also can be used to help their development. Thus, the present study aimed to demonstrate the procedures of internal control of the family company in relation to the COSO II model and to demonstrate the positive and/or negative entity's internal control points. The method used for the research was data collection through a questionnaire with objective questions applied to the owners and employees of the company, bibliographic sources were used by query related study materials and also this research is classified as a case study because it has been performed within a company with the participation of all sectors involved in the process. The data were treated and worked in comparison with that established in COSO II model in order to achieve the answer of the question: How are the operating procedures of internal control in the family business in relation to the COSO II model used? From the analysis of the data it is concluded that the operating procedures of the internal control of the company in relation to the COSO II model are already being used with a percentage representing around 89.37% of the procedures, however, some procedures are not in accordance with model, thus it shows the need of improvements and updates, because in practice, the internal control, while in full operation, helps managers in decision making of the organization.