Controle interno: um estudo no setor de obras/manutenção de uma empresa de climatização de pequeno porte

Abstract

Considering that internal control acts as an important tool to minimize waste and prevent internal fraud within organizations, this research aims to analyze the internal control in the work/maintenance sector of a small company, service provider in the field of air conditioning. For the investigation a descriptive research was made a descriptive research with quali-quanti approach out through a case study considering the observation method. The data was collected through a questionnaire containing thirty closed questions prepared through Google Forms and sent by e-mail to the two partners and fourteen employees, responsible for administrative, works and maintenance sectors totaling sixteen respondents, applied in 2024 december, with average response time of ten minutes. The questionnaire structed according the components functional of the internal control system the methodology of COSO revealed through descriptive statistics that the studied company uses tools from internal control in some sectors. However, although it meets some criteria the organization, the inefficiency of these prevents the company impossible to reach the metodology objective: measure the efficiency of IC and manage risks and corporation fraud. The diagnose demonstrates the slight knowledge about ICS in micro and small company in which whose reduced structure compromise it's implementation. Given the lack of studies of air air conditioning field, specially in the sectors of works/maintenance branches it's expected that this research inaugurates news investigations, highlighting the importance of this tool in these often complex and difficult to control sectors.