O controle interno e sua relevância na prevenção de erros e fraudes contábeis

The purpose of this study is to show and highlight the importance of internal control within a private institution. We used accounting standards as a supporting basis for assessing internal control and how it is developed. Showing that this tool can be a good option to avoid future problems in the organization, however if not strictly applied it can present failures and errors, causing significant impacts within the institution, in addition to leaving gaps for fraud and errors to occur. It is important to emphasize that it is extremely necessary that all employees of the institution are aware of how this tool should be used. In this monograph we will present how to start an internal control project and whether it can be effective or not.