In the words of Piyatrapoomi, Kumar and Setunge: (…) the risk has been present for the most part of the enterprise life. The internal controls are drawn to mitigate this exposition in acceptable levels. (Similarly see: Ben Silbermann ). This adequacy is part of the strategical management of risks of the organization and provides consistent managemental information. The main functions of the internal control are related to the fulfilment of the objectives of the entity. Therefore, the existence of objectives and goals are main condition for the existence of the internal controls. A time established and clarificados the objectives is necessary to identify the risks that threaten its fulfilment and to take the necessary actions for the management of the identified risks (apud SANCHES, 2007, p.29).
The continuous evaluation of the internal control propitiates the identification of the risks associates when to the goals and the operational objectives are not fulfilled. The administrators must, then, define the levels of operational risks and information that are made use to assume. Being thus, such tools, if correctly used, allow that made right decisions can be taken by clear and objective form, creating each time more value for the business, supplying a economic perspective and financial adjusted to the reasons of existence of empresa.CONCLUSOA competitiveness of the businesses and the constant changes in diverse environments of the companies they demand the maximizao of the performance and the enterprise control, in search of results. calls internal controls are demanded by all the executive body, surrounding the administration of all the resources for a correct control of management. The controladoria is the agency capable to integrate and to pluralizar such controls, valuing the investments and the business as a whole, defining the social progress and maximizing the development sustentvel.REFERNCIASALMEIDA, Marcelo Cavalcanti. Auditorship: a modern and complete course. 6.ed. So Paulo: Atlases, 2003.ANTHONY, Robert N.; GOVINDARAJAN, Vijay. Systems of managemental controls.