Controles internos no processo de compras em companhias de grande porte

Abstract

Organizational internal controls are important for organizational success, given that companies, expanding their activities more and more, diversifying and expanding their production, acquiring new commitments to the community, suppliers, customers and employees, raise concerns in order to control and get information from people who perform the tasks. Thus, the objective was to show the types of controls and how they can be used to mitigate risks of fraud and error in the purchasing process of large companies, where the volume of operations is very large, and specifically, to describe the concepts about audit ; characterize the decision-making process in organizations and emphasize the importance of internal audit in organizations, through a bibliographic review, opting for the bibliometric method, 55 articles were selected to compose the sample, noting that internal control contributes to the organization's reliability, given that it provides greater security regarding the precision of the procedures performed, and can assist in the decision-making process, by preventing the risks of fraud and errors in different segments of the system, preventing major disorders from happening. It is concluded that the majority of the studies presented a view of the internal controls to the purchasing sector, supporting managers in decision making, in addition to interacting with the other areas for data consolidation. For a better evaluation of the internal controls in the purchasing sector of large organizations, new studies are suggested, aiming at further detailing the efficiency of internal control.