Based on what was pointed out in yesterday's post, these lines offer the entity's management alternatives to detect deviations through the internal control measure oriented to prevent, guide irregularities and provide reasonable confidence on the current asset it owns or investment.
From this point of view, the post was based on the theoretical descriptive review, supported by the quantitative nature and non-experimental field design facilitating the collection of data where the findings will be developed, that is, in the company under study.
Internal control has been understood for many decades as the set of plans, measures, methods, procedures, adopted by an organization, in order to ensure that assets are properly protected.
Another aspect is that the accounting records are reliable, that the activity of the entity is effectively developed in accordance with the policies drawn up by the management, in attention to the goals and objectives foreseen.
From this convention, it is necessary to understand that internal control is designed with the purpose of ensuring the assets used by an entity. Thus, it is the organizations that must provide internal control measures to establish a tangible position on the assets belonging to an entity.
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