A qualidade nos controlos internos de uma empresa do ramo de contabilidade

Abstract

In today's dynamic and highly competitive environment, business-oriented organizations are looking for tools that allow them to operate efficiently. Accounting service providers, whose purpose is to prepare and generate accounting information for management so that it uses it to support decision-making, as well as information of a fiscal nature, to meet the needs of tax administration. play an important role, because in order to guarantee the accuracy and reliability of the information generated, there is a need to establish internal controls, which promote greater reliability and security in the execution of services. The core of this work was to clearly examine and analyze the internal controls used to provide security and agility in the external accounting department of an audit and consulting company. In confrontation with important questions, such as goals and objectives of the organization, to promote quality in the execution of accounting services in a safe manner, checking the need to modify existing controls and implement new controls within departments and critically seek important values internal controls for organizations in this field. Thus, a survey, analysis and evaluation of internal controls was carried out, in order to contribute to the development of organizations of an accounting nature and to improve the quality of services provided with the use of internal controls. In the end, it was found that the quality of internal controls contributes to the improvement of the services provided and the business performance of ABC, Lda. (TRADUÇÃO NOSSA)