A auditoria interna como ferramenta estratégica nas organizações

Abstract

This study presents a foray into the field of internal audit highlighting its role in organizations. It identifies how internal auditing can be an important instrument for organizations, acting as a tool to aid decision making. Through a bibliographic research with some of the main authors of books on auditing, as well as consultations on dissertations, digital and electronic collections, the main definitions, characteristics, importance and credibility of the audit are presented in a clear and elucidative way, with the main focus. the internal audit. Data collection was performed at a sanitation products trading company. Where we sought to understand the internal management audit within its organizational process. Thus, it is relevant to have knowledge of na audit process, a process that allows the company to self-evaluate and thus properly apply its actions. Maintaining efficient and secure controls provides business management, regardless of size, with sounder management information. Through safe and efficient internal control systems, managers can better analyze the actual situation of their companies. For a better understanding of the present work, a case study on the operational procedures was made. In the study approach, we considered the audit standards and their use, seeking first to understand the view of the Manager and the company's employees on the subject. The result of this study led us to make the manager aware of the need to have controls and also those who supervise them. This, for the purpose of establishing greater security and efficiency to internal controls and consequently assist in the most appropriate decision making.