O impacto da reestruturação empresarial no sistema do controlo interno: caso do serviço de contabilidade da empresa Caminhos de Ferro de Moçambique, E.P.

Abstract

Internal control must be an effective tool for controlling waste and fraud within a company, as it is based on the segregation of functions, establishing standards documents and procedures. Although all companies have a control method internal market, this is not always adequate. The greatest motivation for the elaboration of this work came from the need to evaluate until To what extent a corporate restructuring can affect the internal control system, as well as the activities carried out in an organization, in the specific case of Empresa Caminhos de Ferro Mozambique, E.P. Restructuring may bring economic benefits in the short term term, but it does not necessarily mean that it will improve the company's efficiency and to undertake successful organizational change, higher-level managers they must act in a timely manner and provide the means to control losses. Because the restructuring makes the company agile and competitive, reducing bureaucracy and consequently administrative costs it is important to establish a system of adequate internal control in accordance with its principles and objectives. The process of restructuring eliminates expenses and positions from top management to supervisors and controllers, but despite these procedures, the restructuring has some effects on its execution, mainly with regard to employees who feel insecure with the process and also for not achieving in some cases the purpose of promoting structural changes making the lightest and most agile environment to accompany the market. In the case of the company Caminhos de Ferro de Moçambique, E.P., it appears that there is a conflicting between the principles of internal control and the principles of corporate restructuring, therefore, the accumulation of functions is notorious, as well as the lack of definition of responsibilities resulting from the unification of various services and the reduction of checks and controls (according to one of the principles of corporate restructuring), clashing with the principle of internal control that defends the delegation of powers and segregation of functions.(Nossa Tradução)