A auditoria interna como ferramenta na prevenção e detecção de erros e fraudes em hipermercados e supermercados na cidade de Uberlândia - MG

Abstract

Accounting emerges as a need to control the equity belonging to the individuals of the society. With the evolution of accounting and its expansion with other areas of science, the audit also arises. The Internal Audit, ramification of the audit, is described as a series of processes and techniques that allows to evaluate the effectiveness of operations within the entities. The internal controls, an important part of the internal audit, should be designed and implemented in such a way as to effectively address and prevent the occurrence of accounting errors and fraud. The main objective of this research is to seek to understand how internal auditing in hypermarkets and supermarkets in the county of Uberlândia-MG seeks to prevent fraud and errors with their internal controls. To fulfill the purpose proposed in the main objective, the following specific objectives were listed: a) Description of the concept of Internal Audit and internal controls from the available literature; b) Demonstrate errors and recurrent fraud in hypermarkets and supermarkets and; c) Analyze how the companies of this branch located in the county are in compliance with their internal controls. From the survey of information using a questionnaire applied to supermarkets and hypermarkets installed in Uberlândia, it was observed that the level of adherence of these companies to the internal controls of their stocks is high, most agree fully and practice according to the statements addressed through the questionnaire questions. As final considerations, it is clear the importance of these food retail establishments keeping their internal inventory controls up to date.