The Adoption of Internal Control in a Third Sector Organization as Economic Sustainability: A Case Study in a Association of Minas Gerais

Abstract

This article aims to determine the contribution of the main system of internal controls for the economic sustainability of an Association to support children and youth in the State of Minas Gerais. For this research was made visits to the Association, document analysis and interviews with senior management, employees of the financial and administrative. It was observed that the absence of some controls facilitates fraud, errors and waste physical and financial resources. Already the existing internal controls contribute to a better utilization and distribution of resources, and greater transparency of actions taken by providing an economic sustainability of the Association.