Sistema de controlo interno sobre a gestão de tesouraria: o caso de Aeroportos de Moçambique, E.P

Abstract

This work was carried out with a view to elucidating the importance of implementing good corporate governance practices in the internal control system so that it can enable a more professional and transparent management, reducing the information asymmetry to maximize value in the company. Good corporate governance practices, they are related to the need to comply with standards, accountability, transparency and a sense of justice. To this end, a theme called the Information System was identified for the accomplishment of this work. Internal Control over Treasury Management, which describes the importance of control internal management in order to present possible solutions, aiming at eliminating or minimize the effects resulting from the current problem, related to the emphasis given to the efficient and effective control of resources, as well as the evaluation of the action of managers public. A case study was carried out in the ADM, E.P., in which a survey was carried out on the rules and procedures adopted, as well as the discussion of research data, related to the Treasury Management process. It was found that the ADM's Internal Control System, E.P., is carried out from the higher levels of an organization down to the lower levels, thereby involving the Board of Directors, management and other members of the organizations, and are internal control procedures and regulations have been implemented, converging with the good corporate governance practices, a fact that validated the hypothesis as true displayed. The WMD treasury management process is related to procedures that are carried out in receipt operations (the entire transaction for the entry of securities into the company, in cash or documents, provided that they are duly certified, recognized and checked as originals) and payment transactions (any transaction involving outgoing company values, either in cash or documents).(TRADUÇÃO NOSSA)