Internal control as a tool of management for cooperative Rio Grande do Sul: a case study

Abstract

Significant changes in market behavior arouse the need to adopt new processes and administration of tools to make them more competitive and sustainable cooperative organizations. Thus, the aim of this study is to “identify and analyze the tools of internal control of a cooperative of the Rio Grande do Sul state”. So we took as reference the internal control model defined by Crepaldi (2007). In terms of methodology this study was to supply a qualitative study, based on field research procedures, descriptive and exploratory. The method was the case study that allowed the thorough investigation of the theoretical aspects and its application in the practical context of a cooperative. The methodological techniques used were gathering, analysis and organization of data. To obtain the answers on the problem interviews were used, questionnaires, document analysis and direct observation. Essentially for the analysis of results were adopted some techniques such as categorization, percentage quantitative statistical and essentially content analysis. Finally, based on this detailed account of the results, concerning the internal control tools applied by Cotrijui, it was concluded that the routines and procedures meets in average degree, the model Crepaldi (2007).