2014-10-172014-10-172014-06-03BARBOSA, T. A. M. Os sistemas de controles internos utilizados no contas a receber das empresas de comércio de autopeças: o caso da empresa: eletropel distribuidora de autopeças ltda. 2014. 47 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.http://repositorio.bc.ufg.br/handle/ri/4174The present work analyzes the internal control in the operations of accounts receivable from a commercial company in the distribution of automotive parts. The overall objective is to identify the types of internal controls over accounts receivable present in the management of a commercial distributor of auto parts in Goiânia - GO. The internal control influences mainly on business continuance, much due to constant changes in their business environment and the constant need to adapt to the required model in the market. The methodology developed in a case study from the literature review. The case study was developed through interviews with the owner by applying the following questionnaire in order to check the controls on the existing revenue cycle at the company. The result was obtained by identifying the company's internal controls in accounts receivable and compared with the controls necessary according to the literature presented, evaluating the controls used and identifying possible failures due to non-use of control tools, thus suggesting Department improvements and implementing appropriate controls. After data collection it was found that the company uses various types of internal controls over accounts receivable activities, however, present problems segregation of duties, lack of formalization of procedures, systems integration, no allowance for doubtful accounts, among others. After the analysis and description of internal controls for receivables used by the company, it was established how important are the internal controls in the management of flows and accounts receivable activities in micro and small enterprises.porAcesso abertoEmpresa de pequeno porteControle internoContas a receberReceitaSmall businessInternal ControlAccounts receivableRevenueMonografia