Sistema de Controlo Interno para a Área de Ordenados e Salários
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.
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.
Internal control, Segregation of duties, Reliability, Security, Salaries.