Controle interno e auditoria interna: estudo de caso no grupo empresarial Plast

Abstract

Internal control and auditing play a crucial role in business management, being essential for the implementation of effective internal controls. This study aims to analyze the implementation of internal controls within a group of companies in the plastics industry, focusing on production optimization and inventory control. The research was conducted based on the analysis of operational data, such as sales, production, and inventory, collected over a period of three to four months. Using a detailed spreadsheet, specific cases were analyzed related to the production and sales of trash bags, the impact of price adjustments for a key customer, and variations in the company's profit margin. Through these analyses, challenges faced by management were identified, such as increased inventories and decreased sales, which harmed cash flow and supplier payments. The study concludes that the implementation of efficient internal controls is essential for strategic decision-making and the financial stability of companies, especially in times of market changes and operational adjustments.