A relevância do controle interno operacional na tomada de decisões dos sócios títulares nas Empresas Simples de Crédito (ESC): estudo de caso em ESC da Paraíba

Abstract

The study aims to delve into the operational internal control utilized within a Credit Cooperative (CC), with a particular focus on its significance in the decision-making process of its members. To achieve this goal, we examined the operational internal control tools employed by a small-scale CC situated in João Pessoa, Paraíba. Additionally, we analyzed the importance attributed by the members to these operational internal control practices, along with their impact on the decision-making process within the CC. Data collection was facilitated through a questionnaire distributed to the members. Descriptive statistics were utilized to profile the participants, while qualitative analysis was employed to scrutinize the gathered data. The findings revealed that the implemented operational internal control tools remain inadequate for the operational sector's functioning within the company. However, these practices hold immense importance for the members and significantly influence decision-making. Furthermore, the research aims to disseminate knowledge about the CC sector within the academic sphere and foster future investigations that can identify both strengths and weaknesses of this modality, thereby facilitating new discoveries and contributing to the prosperity of CCs, which play a crucial role in the national economy.