Aplicabilidade de controles internos na prevenção de desvios de recursos na gestão de condomínios

Abstract

Residential condominiums are becoming increasingly complex, with substantial revenue and a variety of expenses. They operate like a company, with a group of condominium owners as shareholders and a manager as the director. The condominium bylaws are similar to the articles of incorporation, establishing the rules of administration. Although accounting is not mandatory for condominiums, they face similar challenges to those of a company in terms of financial management and expense control. Therefore, the importance of adopting internal controls in order to mitigate potential distortions in condominiums, which are managed by individuals, cannot be overlooked. Through this bibliographic, exploratory, and qualitative research, this study sought to demonstrate how condominiums are currently implementing internal controls to reduce or even eliminate the risk of such distortions. In addition to reducing the risks associated with civil and criminal liabilities faced by the parties involved. At the end of the research, it was possible to demonstrate that condominiums employ some internal controls for their supervision and maintenance, but there are still some more detailed controls missing, which may still lead to possible distortions.