Contributo do controlo Interno nas oganizações caso: Maputo Car Terminal, Lda

Abstract

The present work, on the contribution of Internal Control (IC) in organizations, such as Maputo Car Terminal - Financial Department, intends to assess to what extent an effective IC influences or determines the production of quality financial information and vice versa, focusing particularly on the treasury area. To this end, an analysis will be carried out on specific aspects of the organization and beyond, with emphasis on the theoretical analysis of the IC, the analysis of the financial procedures and processes regarding treasury, the description of the financial structure and adopted IC practices. The IC System is the organization plan and all the methods and procedures adopted by the administration that assist in achieving the management objectives of ensuring the methodical and efficient conduct of business, including adherence to management policies, safeguarding assets, prevention and detection of fraud and errors, the accuracy and completeness of accounting records and timely preparation of reliable financial information. The MCTL, created in July 2007, was established with greater emphasis on financial and human resources, relegating the structure and administrative and accounting control to the last plan. The limitation for the non-existence of a well-structured IC system in the company stems from the non-commitment on the part of the management body for reasons that are not clear. The processes carried out at MCTL do not meet the fundamental requirements to allow for the reliability and integrity of information, the efficient use of resources, the safeguarding of assets, the achievement of pre-established objectives, and the preparation of reliable and credible financial statements, as the company it does not meet the basic and fundamental requirements for the existence of a well-structured IC system, as a consequence of the deficient organizational structure which does not include the Commercial and Human Resources Department; by the lack of manuals describing roles and responsibilities, and manuals on accounting policies and procedures; by the lack of clear definition of authority and delegation of responsibility; non-segregation of functions; for the lack of rigorous control of the operations; and for not adopting independent tests and conferences. The company's delay in adopting a well-structured IC system has a present but also a future impact, allowing and creating facilities for the occurrence of natural or programmed errors and fraud. In this perspective, it is suggested that the company make efforts to establish a well-structured IC system, carrying out deep internal reforms, from top to bottom, making the company more horizontal and with less centralization of power. (TRADUÇÃO NOSSA)