Auditoria interna no monitoramento dos estoques: um estudo de campo nas empresas de gênero alimentício

Abstract

The following work aims to use internal audit as an instrument for monitoring and assisting stocks, aiming at the high competitiveness existing in the foodstuff industry in the municipality of Urbano Santos. The research question is to understand how the internal audit used as a tool or instrument of internal control applied to inventories can help in maximizing the company's results, this allowed companies to adopt the implementation of technologies that can optimize the results, creating development conditions for companies in this municipality. The general objective is to show how the internal audit used as an internal control tool can help to optimize the results of foodstuff companies in general, aiming to ensure better management applied to inventories. With regard to specific objectives, the present work has four, which includes: Verifying if there is and how inventory controls are currently carried out in these companies; Identify the main procedures and main techniques used by the internal control and evaluated by the internal audit to ensure accuracy in the inventory control; Research whether administrators are aware of these techniques and whether they would be interested in implementing them; Demonstrate the advantages of using the tool and disadvantages of not using it. In addition, the work demonstrated the importance of internal auditing for these companies, which periodically provides surveys in all departments, advises managers and applies appropriate corrections, with a more accurate and more accurate control. To this end, a field research was carried out, with bibliographic survey, based on research by scholars, books, articles. The data and information necessary for the accomplishment were obtained through structured questionnaires with fourteen questions and multiple choice answers. Based on the results analyzed, it was concluded that the use of internal auditing applied to inventory monitoring is essential, however, a large part of the interviewees do not have knowledge and do not apply such techniques in the business environment, and through internal audit it is possible business results are increasingly efficient and, therefore, companies in this region need to be increasingly prepared for the market, to compete in the face of this scenario that foodstuff companies in the city of Urbano Santos-MA are experiencing.