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Authors
Abstract(s)
Cada vez, é mais importante adotar, em ambiente empresarial, o sistema de controlo.
Falando em empresas de Micro e Pequena dimensão, o controlo interno, em alguns casos,
é um conceito desconhecido.
Este estudo tem como objetivo, avaliar a aplicação de sistemas de controlo interno em
Micro e Pequenas Empresas e, nas empresas em que este é aplicado, quais os
departamentos em que o mesmo tem maior destaque.
Para alcançar o objetivo proposto, foi adotada uma metodologia baseada na aplicação de
um questionário direcionado a diversas empresas. O questionário foi estruturado em três
partes: inicialmente, pretendeu-se caracterizar o perfil do respondente e empresa; em
seguida, avaliar o nível de conhecimento do mesmo sobre o tema "Controlo Interno"; e,
por fim, identificar as áreas que o respondente considera mais relevantes para a atuação
do controlo interno.
Através deste estudo, tambem foi possível perceber os pontos em que os inquiridos
consideram que o controlo interno contribui positivamente para a empresa e avaliar se os
responsáveis por essa função devem dedicar-se exclusivamente a ela.
Este estudo permitiu concluir que, ainda existem algumas empresas que não adotam
qualquer tipo de procedimentos de controlo interno. Contudo, grande parte das entidades
inquiridas, adotam sistemas de controlo interno no seu seio.
Considerando o descrito anteriormente, este estudo é relevante para a literatura, na
medida em que analisa uma amostra de empresas de micro e pequena dimensão, que,
atualmente, constituem a maior parte do tecido empresarial português.
It is increasingly harder to adopt the control system in a business environment. Speaking of Micro and Small-sized companies, internal control (1), in some cases, is an unknown concept. This study aims to evaluate the application of internal control systems in Micro and Small Enterprises and, in the companies where it is applied, which departments are more prominent. To achieve the objective proposed above, the methodology adopted was to send questionnaires to several companies, with questions that outlined, at first, the profile of the respondent and company, then, to understand the knowledge that the respondent has on the subject of "Internal Control" and, finally, to understand which areas the respondent considers most relevant for the performance of internal control. Throught this study, it was also possible to understand in which ways internal control positively contributes to companies and if the person or persons responsible of internal control should only work on that matter. This study allowed us to conclude that there are still some companies that do not adopt any type of internal control procedures. However, most of the entities surveyed adopt internal control systems within their entities. Considering what has been described above, this study is important for the literature, as it analyzes a sample of micro and small-sized companies, which currently constitute the majority of the Portuguese business fabric.
It is increasingly harder to adopt the control system in a business environment. Speaking of Micro and Small-sized companies, internal control (1), in some cases, is an unknown concept. This study aims to evaluate the application of internal control systems in Micro and Small Enterprises and, in the companies where it is applied, which departments are more prominent. To achieve the objective proposed above, the methodology adopted was to send questionnaires to several companies, with questions that outlined, at first, the profile of the respondent and company, then, to understand the knowledge that the respondent has on the subject of "Internal Control" and, finally, to understand which areas the respondent considers most relevant for the performance of internal control. Throught this study, it was also possible to understand in which ways internal control positively contributes to companies and if the person or persons responsible of internal control should only work on that matter. This study allowed us to conclude that there are still some companies that do not adopt any type of internal control procedures. However, most of the entities surveyed adopt internal control systems within their entities. Considering what has been described above, this study is important for the literature, as it analyzes a sample of micro and small-sized companies, which currently constitute the majority of the Portuguese business fabric.
Description
Keywords
Controlo interno Micro e pequenas Empresas Questionário Áreas de atuação do controlo interno Internal control Areas of internal control Micro and small enterprises Questionnaire