Volume 1 – 2009 (0010)

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Sistema de Controlo Interno para a Área de Ordenados e Salários

Ivone Santos¹

¹ ISCET – High Institute of Business and Tourism Sciences, Porto, Portugal

To cite this text:

Santos, I. (2009), Sistema de Controlo Interno para a Área de Ordenados e Salários, Percursos & Ideias, Vol. 1, pp. 99-103.

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Abstract

An internal control system is a guarantee, though not absolute, of the reliability of the information, hence that its presence within the business will gain increasing importance in the various areas of operational areas. The aim of this work is to provide a possible model of an Internal Control for the operational area of wages and salaries without forgetting the essential segregation of duties.

Keywords

Internal control, Segregation of duties, Reliability, Security, Salaries.