O CONTROLE INTERNO NAS MICROEMPRESAS E EMPRESAS DE PEQUENO PORTE
Résumé
Mots-clés
Texte intégral :
ART 02 (Português (Brasil))Références
ALMEIDA, M. C. Auditoria. São Paulo: Atlas, 2010.
ALMEIDA, M. C. Auditoria: um curso moderno e completo. 5. ed. São Paulo: Atlas, 1996.
ALMEIDA, M. C. Auditoria: um curso moderno e completo. 6. ed. 7. reimpr. São Paulo: Atlas, 2009.
ATTIE, W. Auditoria: conceitos e aplicações. 3. ed. São Paulo: Atlas, 1998.
ATTIE, W. Auditoria: conceitos e aplicações. 4. ed. São Paulo: Atlas, 2000.
ATTIE, W. Auditoria: conceitos e aplicações. 5. ed. São Paulo: Atlas, 2010.
BARBIER, E. Manual de Auditoria. 2. ed. Recife: Edições Cetop, 1999.
CASAROTTO FILHO, N. Elaboração de projetos empresariais: análise estratégica, estudo de viabilidade e plano de negócio. São Paulo: Atlas, 2010.
CREPALDI, S. A. Auditoria contábil. 3. ed. São Paulo: Atlas, 2007.
CREPALDI, S. A. Contabilidade gerencial: teoria e prática. 3. ed. São Paulo: Atlas, 2004.
CREPALDI, S. A. Curso básico de contabilidade: resumo da teoria, atendendo as novas demandas da gestão empresarial, exercícios e questões com respostas. 3. ed. São Paulo: Atlas, 2002.
GODOY, J. A. de. Controle interno nas empresas. São Paulo: Atlas, 1998.
BRASIL. Casa Civil. Lei complementar nº 123, de 14 de dezembro de 2006 e alterações posteriores: Lei das microempresas e empresas de pequeno porte. Brasília (DF): Casa Civil, 2006. Disponível em: http://www.planalto.gov.br/Ccivil_03/leis/LCP/Lcp123.htm. Acesso em: 10 fev. 2018.
BRASIL. Casa Civil. Lei complementar nº 127, de 14 de agosto de 2007 e alterações posteriores: Lei das microempresas e empresas de pequeno porte. Brasília (DF): Casa Civil, 2006. Disponível em: http://www.planalto.gov.br/ccivil_03/leis/lcp/lcp127.htm. Acesso em: 10 fev. 2018.
BRASIL. Casa Civil. Lei complementar nº 128, de 19 de dezembro de 2008 e alterações posteriores: Lei das microempresas e empresas de pequeno porte. Brasília (DF): Casa Civil, 2006. Disponível em: http://www.planalto.gov.br/ccivil_03/leis/lcp/lcp128.htm. Acesso em: 10 fev. 2018.
BRASIL. Casa Civil. Lei complementar nº 133, de 28 de dezembro de 2009 e alterações posteriores: Lei das microempresas e empresas de pequeno porte. Brasília (DF): Casa Civil, 2006. Disponível em: http://www.planalto.gov.br/ccivil_03/leis/lcp/lcp133.htm. Acesso em: 10 fev. 2018.
BRASIL. Casa Civil. Lei complementar nº 139, de 10 de novembro de 20011 e alterações posteriores: Lei das microempresas e empresas de pequeno porte. Brasília (DF): Casa Civil, 2006. Disponível em: http://www.planalto.gov.br/ccivil_03/Leis/LCP/Lcp139.htm. Acesso em: 10 fev. 2018.
IBGE. As Micro e Pequenas Empresas. Disponível em: https://ww2.ibge.gov.br/home/estatistica/economia/microempresa/. Acesso em: 10 fev.2018.
LAKATOS, E. M.; MARCONI, M. A. Metodologia do trabalho cientifico: procedimentos básicos, pesquisa bibliográfica, projeto e relatório, publicações científicas. 6. ed. São Paulo: Atlas, 2001.
OLIVEIRA, D. P. R. Sistemas, organização e métodos: uma abordagem gerencial. 15. ed. São Paulo: Atlas, 2005.
OLIVEIRA, L. M. de. Contribuição ao estudo da auditoria operacional em empresas que praticam a filosofia da excelência empresarial. 1994. 121 f. Dissertação (Mestrado em Contabilidade e Controladoria) – Universidade de São Paulo, São Paulo/SP, 1994.
OLIVEIRA, L. M. de. Curso básico de auditoria. São Paulo: Atlas, 2001.
PEREIRA, A. N. Controles internos empresariais e gestão: visões e importância – uma abordagem exploratória. 3. ed. São Paulo: Atlas, 2004. (Coleção Contabilidade Vista e Ver).
PEREZ JUNIOR, J. H. Auditoria de demonstrações contábeis: normas e procedimentos. 3. ed. São Paulo: Atlas, 2006.
PORTAL BRASIL. Sobrevivência e mortalidade. São Paulo: Portal Brasil, 2012. Disponível em: http://www.brasil.gov.br/economia-e-emprego/2012/02/sobrevivencia-e-mortalidade. Acesso em: 05 out. 2018.
RESOLUÇÃO CGSN Nº 94, de 29 de novembro de 2011. Disponível em: http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=36833&visao=original. Acesso em: 05 out. 2018.
RIBEIRO, O. M.; RIBEIRO, J. M. Auditoria fácil. 2. ed. São Paulo: Editora Saraiva, 2011.
SÁ, A. L. de. Curso de auditoria. 10. ed. São Paulo: Atlas, 2007.
SILVA, C. A. T.; NIYAMA, J. K. Contabilidade para com cursos e exame de suficiência. São Paulo: Editora Atlas S A., 2011.
SILVA JÚNIOR, J. B. da. Auditoria em ambiente de internet. São Paulo: Atlas, 2000.
TEONÓRIO, J. G. Controle Interno: um estudo sobre a sua participação na tomada de decisão de investimento no mercado de capitais brasileiro. 2007. 145 f. Dissertação (Mestrado em Ciências Contábeis) – Universidade de Brasília, Brasília/DF, 2007.
VERGARA, S. C. Projetos e relatórios de pesquisa em administração. 5. ed. São Paulo: Atlas, 2004.
DOI: http://dx.doi.org/10.25190/rec.v9i1.3208
Renvois
- Il n'y a présentement aucun renvoi.
Droit d'auteur (c) 2020, Revista Expressão Católica

Ce(tte) œuvre est mise à disposition selon les termes de la Licence Creative Commons Attribution 4.0 International.
ISSN: 2357-8483
Revista Associada |
---|
![]() |
![]() |
Indexadores | |||||||
---|---|---|---|---|---|---|---|
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
![]() |
Commentaires sur cet article
by Rickey Huddleston (12-12-2023)
by Toni Schreiber (13-12-2023)
by Heidi Fitzhardinge (13-12-2023)
by Heidi Fitzhardinge (14-12-2023)
by Kai Wishart (15-12-2023)
by Siobhan Keeling (17-12-2023)
by Asa Bickford (19-12-2023)
by Asa Bickford (22-12-2023)
by Finlay Bingham (26-12-2023)
by Gemma Marcus (26-12-2023)
by Bernard Gettinger (26-12-2023)
by Angie Rayburn (28-12-2023)
by Elvin Macnaghten (28-12-2023)
by Vilma Zelaya (28-12-2023)
by Mae Garten (28-12-2023)
by Avis Bosisto (29-12-2023)
by Zack Bidencope (29-12-2023)
by Clair Barunga (30-12-2023)
by Tammy Chowne (30-12-2023)
by Monty Quinonez (30-12-2023)
by Tammy Chowne (30-12-2023)
by Clair Barunga (30-12-2023)
by Clair Barunga (30-12-2023)
by Tammy Chowne (30-12-2023)
by Helene Brower (30-12-2023)
by Clair Barunga (30-12-2023)
by Tammy Chowne (30-12-2023)
by Clair Barunga (30-12-2023)
by Monty Quinonez (30-12-2023)
by Tammy Chowne (30-12-2023)
by Monty Quinonez (30-12-2023)
by Helene Brower (30-12-2023)
by Monty Quinonez (30-12-2023)
by Helene Brower (30-12-2023)
by Monty Quinonez (30-12-2023)
by Helene Brower (30-12-2023)
by Helene Brower (30-12-2023)
by Latonya O'Dea (27-01-2024)
by Maggie Mungomery (16-02-2024)
by Dawn Butts (21-04-2024)
by Heike Priest (22-04-2024)
by Alma Romeo (02-06-2024)
by Dotty Wayn (05-06-2024)
by Nadine Cusack (07-06-2024)
by Clara Kimber (10-06-2024)
by Felix Keys (03-07-2024)
by Sheri Georg (05-07-2024)
by Lucia Kable (05-07-2024)
by Colin Loggins (05-07-2024)
by Lavon Hill (05-07-2024)
by Mireya Guidry (05-07-2024)
by Zelda George (05-07-2024)
by Juliane Freund (05-07-2024)
by Sibyl McGahan (05-07-2024)
by Marsha Dillon (06-07-2024)
by Tamera Tighe (09-07-2024)
by Maynard Moultrie (09-07-2024)
by Sammy Pridham (23-08-2024)
by Sarah Sharland (23-08-2024)
by Lida Sturdivant (23-09-2024)
by Grady Corbitt (01-11-2024)
by Mellisa Saxon (24-12-2024)
by Marguerite Hardwicke (08-03-2025)
by Marguerite Hardwicke (08-03-2025)
by Marguerite Hardwicke (08-03-2025)
by Marguerite Hardwicke (12-03-2025)
by Sophia Smith (27-03-2025)
by Seth Rogers (23-07-2025)
by Rueben Shields (25-08-2025)
by Ulrich Slapoffski (25-08-2025)
by Chase Osterhagen (25-08-2025)
by Randi Macalister (25-08-2025)
by Larue Kroger (25-08-2025)
by Princess Gaby (25-08-2025)
by Suzanna Belanger (25-08-2025)
by Moses Marquis (25-08-2025)
by Ava Coppin (25-08-2025)
by Charlotte Wilbanks (25-08-2025)
by Dorothy Thrasher (25-08-2025)
by Eve Bilodeau (25-08-2025)
by Leonardo Pabst (25-08-2025)
by Titus McCollom (25-08-2025)
by Cathy Luker (25-08-2025)
by Mai Davitt (25-08-2025)
by Napoleon Weldon (25-08-2025)
by Latashia Morshead (25-08-2025)
by Sally Sellers (25-08-2025)
by Damien Whitmire (25-08-2025)
by Pablo Kerrigan (25-08-2025)
by Hulda Munson (25-08-2025)
by Manuela Kippax (25-08-2025)
by Cassie Mckinney (25-08-2025)
by Logan Mckenna (25-08-2025)
by Jenny Stelzer (25-08-2025)
by Kandice Verdin (25-08-2025)
by Klara Carboni (25-08-2025)
by Laverne Kitson (25-08-2025)
by Irene Williams (25-08-2025)
by Tandy Furst (25-08-2025)
by Ashli Sain (25-08-2025)
by Laurel Somerset (25-08-2025)
by Cora Petrie (25-08-2025)
by Precious Pilkington (25-08-2025)
by Roberta Rivard (25-08-2025)
by Leslie To Rot (25-08-2025)
by Lois Stubblefield (25-08-2025)
by Patricia Greco (25-08-2025)
by Leta Covey (25-08-2025)
by Estella Proud (25-08-2025)
by Patricia Greco (25-08-2025)
by Mora Dunaway (25-08-2025)
by Georgia Plowman (25-08-2025)
by Muriel McKeown (25-08-2025)
by Anh Kovar (25-08-2025)
by Lois Stubblefield (25-08-2025)
by Vanessa Barreto (25-08-2025)
by Celsa Grubb (25-08-2025)
by Sven Waterman (25-08-2025)
by Etta Goodchild (25-08-2025)
by Kristina Birchell (25-08-2025)
by Toney Reade (25-08-2025)
by Monte Gaudet (25-08-2025)
by Madeline Wingfield (25-08-2025)
by Kimberly Christianson (25-08-2025)
by Abe McLaren (25-08-2025)
by Muoi Caswell (25-08-2025)
by Reed Blocker (25-08-2025)
by Christine Getty (25-08-2025)
by Xavier Despeissis (25-08-2025)
by Dario Briggs (25-08-2025)
by Eugenio Villagomez (25-08-2025)
by Scotty Percy (25-08-2025)
by Steffen Kiel (25-08-2025)
by Krystyna Funderburk (25-08-2025)
by Warren Reynoso (25-08-2025)
by Kathi Hardin (25-08-2025)
by Brandi Dibble (25-08-2025)
by Gilberto Hemming (25-08-2025)
by Marlon Whitmer (25-08-2025)
by Julie Mccune (25-08-2025)
by Kristopher Nielson (25-08-2025)
by Gertie Pink (25-08-2025)
by Andra Hazon (25-08-2025)
by Sol Brenner (25-08-2025)
by Katherin Delacruz (25-08-2025)
by Spencer Wirth (25-08-2025)
by Ella Benge (25-08-2025)
by Ernesto Beatham (25-08-2025)
by Lurlene Marrone (25-08-2025)
by Veola Patton (25-08-2025)
by Elma Macy (25-08-2025)
by Marylou Womble (25-08-2025)
by Sharyl Wortham (25-08-2025)
by Mitch Silvey (25-08-2025)
by Cathryn Baumgartner (25-08-2025)
by Shelby Grassi (25-08-2025)
by Cedric Whiddon (25-08-2025)
by Maricela Lions (25-08-2025)
by Cecil Trice (25-08-2025)
by Javier Perea (25-08-2025)
by Amelia Fisher (25-08-2025)
by Phillis Tate (25-08-2025)
by Alexandria Berube (25-08-2025)
by Reda Speer (25-08-2025)
by Sebastian Skeen (25-08-2025)
by Seth Pflaum (25-08-2025)
by Mariano Lazarev (25-08-2025)
by Lora Randle (25-08-2025)
by Leola Fouts (25-08-2025)
by Brent Rowe (25-08-2025)
by Joy Keiser (25-08-2025)
by Janie Hudspeth (25-08-2025)
by Woodrow Roldan (25-08-2025)
by Stacy Armfield (25-08-2025)
by Marta Klimas (25-08-2025)
by Lucie Curtiss (25-08-2025)
by Candida Bower (25-08-2025)
by Dotty Tirado (25-08-2025)
by Mose Shepherd (25-08-2025)
by Albert Tishler (25-08-2025)
by Noreen Castiglia (25-08-2025)
by Pete Coolidge (25-08-2025)
by Eduardo Unger (25-08-2025)
by Amber Lodewyckx (25-08-2025)
by Hollie Andes (25-08-2025)
by June Allcot (25-08-2025)
by Edison Shore (25-08-2025)
by Angelo MacBain (25-08-2025)
by Hannah Bear (25-08-2025)
by Marcela McCormack (25-08-2025)
by Gabriele Duby (25-08-2025)
by Charline Seabrook (25-08-2025)
by Samuel Bucher (25-08-2025)
by Ashton Drury (25-08-2025)
by Kirsten Blackmore (25-08-2025)
by Florian Nadeau (25-08-2025)
by Dylan Larcombe (25-08-2025)
by Aurelio Mackaness (25-08-2025)
by Sang Crofts (25-08-2025)
by Blake Overlock (25-08-2025)
by Raymundo Higbee (25-08-2025)
by Clark Kirton (25-08-2025)
by Rigoberto Socha (25-08-2025)
by Gidget Chappell (25-08-2025)
by Maryanne Roemer (25-08-2025)
by Latashia Register (25-08-2025)
by Kazuko Naugle (25-08-2025)
by Terese Torode (25-08-2025)
by Damion Ricci (25-08-2025)
by Dulcie Machado (25-08-2025)
by Imogen Toscano (25-08-2025)
by Mattie Escobedo (25-08-2025)
by Diego Starks (25-08-2025)
by Bertha Pineda (25-08-2025)
by Lois Clinton (25-08-2025)
by Tawnya Cowley (25-08-2025)
by Janet Chick (25-08-2025)
by Dale Buck (25-08-2025)
by Rochell Razo (25-08-2025)
by Cathy Vosper (25-08-2025)
by Demi Winchcombe (25-08-2025)
by Christina Mccaffrey (25-08-2025)
by Darell Lind (25-08-2025)
by Ricky Lassetter (25-08-2025)
by Chau Noguera (25-08-2025)
by Veronica Conover (25-08-2025)
by Leopoldo Paramore (25-08-2025)
by Jake Lamilami (25-08-2025)
by Gertrude Boldt (25-08-2025)
by Anglea Emmer (25-08-2025)
by Mike Hurtado (25-08-2025)
by Carol Lapp (25-08-2025)
by Abraham Shoebridge (25-08-2025)
by Letha Grillo (25-08-2025)
by Werner Mendes (25-08-2025)
by Latrice Bills (25-08-2025)
by Carmen Kaler (25-08-2025)
by Susie Longmore (25-08-2025)
by Rosita Browder (25-08-2025)
by Ines Knapp (25-08-2025)
by Cathy Mate (25-08-2025)
by Sheri Hendrix (25-08-2025)
by Cyril Dickson (25-08-2025)
by Sunny Schiffman (25-08-2025)
by Brittney McLaurin (25-08-2025)
by Shanna McGuffog (25-08-2025)
by Mervin Courtney (25-08-2025)
by Mabel Low (25-08-2025)
by Merrill Seward (25-08-2025)
by Leonor Molina (25-08-2025)
by Colby Neilson (25-08-2025)
by Sabina Shade (25-08-2025)
by Benito Louque (25-08-2025)
by Beatriz Jamison (25-08-2025)
by Salvatore Napper (25-08-2025)
by Marty Sisson (25-08-2025)
by Geri Horvath (25-08-2025)
by Kazuko De Salis (25-08-2025)
by Omer Longshore (25-08-2025)
by Ann Tipper (25-08-2025)
by Elisha Bowman (25-08-2025)
by Diane Britt (25-08-2025)
by Cecilia Foote (25-08-2025)
by Rickie Kentish (25-08-2025)
by Iva Paul (25-08-2025)
by Lynne Winifred (25-08-2025)
by Elisa Conrad (25-08-2025)
by Essie Brewis (25-08-2025)
by Cary Fulmore (25-08-2025)
by Isidra Kidwell (25-08-2025)
by Kathleen Rubeo (25-08-2025)
by Shayla Neumann (25-08-2025)
by James Skeyhill (25-08-2025)
by Jerome Benge (25-08-2025)
by Vanessa Vial (25-08-2025)
by Chelsey Bennett (25-08-2025)
by Quentin Skuthorp (25-08-2025)
by Adela Bramblett (25-08-2025)
by Timothy Garrick (25-08-2025)
by Demetra Leone (25-08-2025)
by Joy Grout (25-08-2025)
by Cora Zepps (25-08-2025)
by Jonathon Isom (25-08-2025)
by Brendan Bordelon (25-08-2025)
by Rosemary Underwood (25-08-2025)
by Christian Hincks (25-08-2025)
by Klaus Magnus (25-08-2025)
by Ezequiel Shelley (25-08-2025)
by Wendi Howitt (25-08-2025)
by Andreas Higbee (25-08-2025)
by Jude Henninger (25-08-2025)
by Dominik Frayne (25-08-2025)
by Doug Friend (25-08-2025)
by Nathaniel Charette (25-08-2025)
by Toby MacFarland (25-08-2025)
by Johnnie Grieve (25-08-2025)
by Tiffiny Toledo (25-08-2025)
by Melody Forte (25-08-2025)
by Twyla Valdez (25-08-2025)
by Rosaline Gerber (25-08-2025)
by Harriett Conti (25-08-2025)
by Jenny Quillen (25-08-2025)
by Amy Von Doussa (25-08-2025)
by Kisha Catt (25-08-2025)
by Gordon Spradling (25-08-2025)
by Alejandrina Henn (25-08-2025)
by Shelli Whitefoord (25-08-2025)
by Jake Harlan (25-08-2025)
by Susannah Hinder (25-08-2025)
by Connie Cabe (25-08-2025)
by Sherrill Musgrove (25-08-2025)
by Tegan Crossland (25-08-2025)
by Claribel Dias (25-08-2025)
by Thanh Schulte (25-08-2025)
by Zachery Kenny (25-08-2025)
by Catharine Baudinet (25-08-2025)
by Jody De Beuzeville (25-08-2025)
by Madge Paulsen (25-08-2025)
by Scott Wilhoite (25-08-2025)
by Luigi Baskett (25-08-2025)
by Brittny Kendall (25-08-2025)
by Jeff Spaulding (25-08-2025)
by Olive Bolt (25-08-2025)
by Eden Piddington (25-08-2025)
by Lucille O'Flaherty (25-08-2025)
by Mohammad Proctor (25-08-2025)
by Heike Chave (25-08-2025)
by Earnestine Mackrell (25-08-2025)
by Gregorio Downing (25-08-2025)
by Anglea Chamberlain (25-08-2025)
by Ingrid Holifield (25-08-2025)
by Garland Mccrory (25-08-2025)
by Juanita Connal (25-08-2025)
by Matilda Mayer (25-08-2025)
by Izetta Blundell (25-08-2025)
by Vanessa Schimmel (25-08-2025)
by Thelma Gellatly (25-08-2025)
by Steven Lake (25-08-2025)
by Brittney Stepp (25-08-2025)
by Mercedes Schwab (25-08-2025)
by Jaimie Cousin (25-08-2025)
by Gertrude McGarry (25-08-2025)
by Latasha Sunseri (25-08-2025)
by Terri Rummel (25-08-2025)
by Ted Waters (25-08-2025)
by Heidi Mullings (25-08-2025)
by Everette Sisley (25-08-2025)
by Deandre Polson (25-08-2025)
by Brenna Brenner (25-08-2025)
by Tonya Trent (25-08-2025)
by Marjorie McKinley (25-08-2025)
by Darell Fifield (25-08-2025)
by Kristina Sharland (25-08-2025)
by Cathryn Grunwald (25-08-2025)
by Dominga Canipe (25-08-2025)
by Rich Wedel (25-08-2025)
by Kevin McGlinn (25-08-2025)
by Kelley Brodzky (25-08-2025)
by Jaimie McCoy (25-08-2025)
by Phyllis Edmiston (25-08-2025)
by Damian Diederich (25-08-2025)
by Kerry Hinson (25-08-2025)
by Trudy Morgan (25-08-2025)
by Valeria Comeaux (25-08-2025)
by Margareta David (25-08-2025)
by Lily French (25-08-2025)
by Hortense Windeyer (25-08-2025)
by Stephen Ivey (25-08-2025)
by Crystal Ciantar (25-08-2025)
by Jonas Paulk (25-08-2025)
by Nell Vandorn (25-08-2025)
by Carl McKinley (25-08-2025)
by Melissa Frewin (25-08-2025)
by Kendall Llanes (25-08-2025)
by Alana Caswell (25-08-2025)
by Shanice Serena (25-08-2025)
by Brianne Cartwright (25-08-2025)
by Clay Obryan (25-08-2025)
by Veta Belcher (25-08-2025)
by Launa Beavis (25-08-2025)
by Pamala Sackett (25-08-2025)
by Marcy Roby (25-08-2025)
by Shana Houston (25-08-2025)
by Lilla Omalley (25-08-2025)
by Suzanna Artis (25-08-2025)
by Elden Ah Mouy (25-08-2025)
by Gaston Pelletier (25-08-2025)
by Leland Wyant (26-08-2025)
by Jestine Schoenberg (26-08-2025)
by Finley Sterne (26-08-2025)
by Carolyn Bisdee (26-08-2025)
by Emilio Gardner (26-08-2025)
by Katrice Allsop (26-08-2025)
by Emory Winfrey (26-08-2025)