A influência do trabalho do auditor interno no desenvolvimento das organizações

Abstract

This study aimed to analyze part of the national literature related to the role of the internal auditor within organizations. For the same to be achieved, recourse was made to qualitative research and as methodological procedure the bibliographical research was applied as of the exploration of scientific works in the SciELO, LILACS, MedLine and other scientific publications databases with a time frame of 2009 to 2020. The research construction was based on the analysis of bibliographic material from scholars who conduct their research in auditing within organizations. Thus, the literature revealed that auditing is the procedure in which the accuracy of accounting statements is verified as of the analysis of the entire process executed in their preparation and whether they were prepared according to the parameters of the Brazilian accounting standards. One must also highlight the performance of compliance which, despite being often confused, does not perform the same function. Both are complementary since they seek the best functioning and way of acting of the organization. One further concludes that there is an urgent need to conduct further research in this field in the country, primarily due to the Constant concern that organizations must constantly adapt to market changes and transformations.