Hamilton Luiz Favero / Michele Fernanda Pereira
Librería Samer Atenea
Librería Aciertas (Toledo)
Kálamo Books
Librería Perelló (Valencia)
Librería Elías (Asturias)
Donde los libros
Librería Kolima (Madrid)
Librería Proteo (Málaga)
This study aims to demonstrate the importance of internal control as an indispensable tool that ensures the authenticity and completeness of the information provided by the company. The company discussed in this study belongs to a sector of activity that differs from those we are accustomed to dealing with. Therefore, it is extremely important to emphasise that regardless of the industry in which any organisation operates, it is essential to implement internal control in such a way that it reflects a set of rules and procedures adopted to report administrative and operational deficiencies. When applied correctly, it aims to ensure that procedures are adequate. This makes them agile and easy to understand for employees, generating effective reports for senior management. Thus, through diagnosis, evaluation and reassessment of the company, simultaneously with planning, it is necessary to improve the internal control of this organisation, reassessing the set of procedures, methods and routines. According to its real needs addressed and described in the planning, thus optimising the whole.
