Controle interno: uma perspectiva para melhoria da gestão das empresas comerciais do município de Coroatá-Ma

Abstract

All organizations must perform their activities with the control level capable of responding to the goals set, in accordance with the idealized or planned objectives. As for other companies, the scope of Internal Control in a commercial structure responds positively to the complexity of operations and business size, this results in a perception of correlation between the implementation of internal and external business relationships and the need for permanent and sufficient monitoring support, final and management activities. The regional and local reality of companies in the state of Maranhão seems to confront this logical perspective proposed by the establishment of operational controls environments, and results, even if minimal, in business structures. In this focus, the research proposed here seeks to disseminate knowledge about the possible contributions of Internal Control to generate improved management and results of retail commercial companies in the municipality of Coroatá-MA. The work methodology sought to size the sample of controls established by local commercial companies through pre-defined categories that guide the analysis and results of this research.