universidade feevale katia flach controle interno como suporte às ...

ABSTRACT
The accounting arose from the man’s need to control, to evaluate, to analyze the
performance of his businesses, what explains its importance and function which is to
serve as an instrument that provides the maximum of useful information to the
decision making inside and outside the company. To obtain this information, the
company must adopt an appropriate internal control in a way it answers the needs of
the company and its cost does not exceed the benefits to be gained, to be able to
generate information which expresses the real situation of the company. For that, the
auditing is the branch of accounting which aims to ensure this information, used to
compound accounting demonstrations of the capital company or a cooperative
society, reflects the real economic situation, financial and patrimonial, offering
advantages as much for the company as for the investors, revenue and society in
general. This research was realized with the order to evidence how controlled are the
accounting information related to the project of integrated production of a cooperative
of the agricultural branch. For that it was used a qualitative research of exploratory
nature and using the technical procedure of case of study, by means of the
application of a semi-structured interviewed. Through the application of the semistructured
interview and the consultation of documents it was possible to achieve the
proposed goal which pointed, in the mapping of the activities of control of the project
of integrated production, several strong points of the control which offer support to
the accounting of a cooperative. It was verified, yet, that the procedures of internal
control used in a cooperative are practically the same to the used by a capital
company.
Keywords: accounting, auditing, internal control, cooperative.