Avaliação do sistema de controlo interno sobre as disponibilidades estudo de caso: Toyota de Moçambique S.A.R.l

Abstract

With this work and in addition to obtaining a degree, it is intended to highlight the role that internal control has on the availability and support it provides in achieving organizational goals. This work is divided into four parts, the first being the introduction, the second (chapter 1) dedicated to the literature review where issues relating to the essential elements to be considered in a system of control over availability are addressed; some methods and factors that influence the internal control system and its limitations. The third (chapter 2) part deals with the practical application of theoretical concepts related to the control of availability in a business reality. The fourth and last part refers to the conclusions and recommendations. Through a case study, the work also seeks to assess the implementability of the elements to be taken into account in an internal control system over availability. The work seeks to contemplate theoretical-practical aspects that can contribute in a modest way to those who dedicate themselves to reading and are confronted with the business reality, in the context of internal control. Aspects related to auditing and accounting are analyzed, in terms of internal control, in order to understand the interrelationship of these disciplines, as well as their contribution to the achievement of organizational objectives.