Controle interno de estoque : um estudo de caso em uma empresa revendedora de peças automotoras

• Autor(a) principal: Santos, Marcela D’orazio
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/214
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Auditoria interna; Gestão de estoque; Sistema de controle; Internal audit; Stock management; Control system

The present work proposes to diagnose if the internal control of stock of the organization is being put into practice as established in the manual of internal controls, as instructed and proposed by norms, books, articles and related websites on the subject and suggest improvements in the control process Areas. The study was developed through a bibliographical research and case study in a company reselling parts for motor vehicles, analyzing the internal control of inventory. The research covers topics such as Internal Audit, Internal Control and Inventory, their importance, their limitations, purpose, types, classification, object and objective. An analysis was made of the form and means used by the company to control the balances available for use, taking into account the difficulties that may occur in that department that is so subject to errors and fraud in an organization. A questionnaire was applied with the officials responsible for maintaining order and control of the stock of the company studied, thus obtaining the causes and effects that hinder the good flow of the goods.