THE CONTRIBUTION OF INTERNAL CONTROL TO THE FINANCIAL MANAGEMENT OF ORGANIZATIONS

This work investigates the contribution of internal controls in the financial accounting of organizations, with a study approach in the accounts payable sector. Over the years Accounting has become an essential element for man and his assets, its management and accounting tools, when applied correctly, improve the management and control of the organization's financial situation, being decisive for the success of a business. Although Accounting is part of one of the oldest knowledge in the history of civilization that arose from the need to control heritage, it is still considered current, because in an organizational institution, regardless of structural size, there must be efficient internal control in all sectors, especially in the accounts payable sector. Thus, the objectives of the study present criteria for internal procedures in the accounts payable sector. Regarding methodological aspects, a bibliographical research is highlighted, which consists of a study based on material already published, such as books and articles by different authors who are specialists in the theme addressed. Finally, a conclusion is reached on the criteria that should be adopted in the financial sector, enhancing the company's growth and financial situation.