Impactos da aplicabilidade das técnicas de auditoria interna para a saúde financeira das cooperativas de crédito

Abstract

In view of the context of current world globalization and increased competitiveness, the need for information that serves to support management in a more specific way has also increased, providing internal audit with a role of excellent relevance for companies. Far beyond its importance, internal auditing has become necessary for companies, especially credit unions that need to stay up to date with any changes that arise. In this study on the impacts of the applicability of internal auditing on financial health, a quantitative, exploratory approach was adopted. The analysis included research into several articles that already addressed the same topic, revealing improvements in financial management, identification of risks and opportunities. The results point to the effectiveness of internal auditing in promoting financial health, highlighting its strategic importance for organizations.