Controle interno nas micro e pequenas empresas: ferramenta de gestão e auxílio na tomada de decisão

Abstract

This textual production aims to present the importance of using internal control instruments in the management of business activities in micro and small companies. Knowing that internal control must be adopted in order to establish work processes in a way that meets management needs, the concern that delimited the research problem arises: how can micro and small companies use internal control instruments as a management tool to assist in decision-making. Therefore, a literature review was carried out with a qualitative approach, from which it was observed that for these companies to survive and endure in the corporate environment, effective planning and greater control over their assets are essential, under the risk of discontinuing their activities. and operations. He then presented the importance of internal controls and the benefits of their adoption in administrative routines, describing the main instruments that can be used in business management. In general, the research answered the initial question, allowing managers to make their decisions based on routine and reliable internal controls, also having their goals and objectives duly achieved throughout the work, by presenting the internal controls in the micro and small companies as a fundamental part of business management.