USO DE CONTROLE INTERNO NAS MICRO E PEQUENAS EMPRESAS: A PERCEPÇÃO DOS CONTADORES

Abstract

The study aimed to analyze how accounting professionals perceive and interpret the use of internal control as a management tool in Micro and Small Businesses. It is a descriptive research, of the field research type. Data were obtained through the application of a survey questionnaire for accountants, and 35 responses were received, which were treated using descriptive statistics. The data obtained indicate that, in the perception of accountants, the use of Internal Control in Micro and Small Businesses is essential for those who aspire to optimal management within the organization regardless of size, as its use helps the company in several aspects, which collaborate to perform well in planning and managing an entity. It was also possible to verify and understand that the accounting professional has a very important role in the application of Internal Control in Micro and Small Businesses, because with the necessary tools, the accountant helps the organization's management so that the best decisions are made, thus , achieved the desired goals.