Auditoria interna e seus impactos para as pequenas e médias empresas.

Abstract

Internal auditing refers to methods and practices that seek to understand, analyze, inspect and test a company's processes and routines, with the aim of generating security, quality and value for the company. Small and medium-sized companies, today, form a large part of companies in Brazil and, in this way, play a relevant role in the country's economy and employability. Thus, the objective of the following research is to study the impacts of internal auditing on small and medium-sized companies. The study is a qualitative, descriptive exploratory research of literary review. It was found through research that the number of small and medium-sized companies, at the present time, that have the area developed in the companies is scarce, mainly due to the high cost that one has to implement and have employees to develop the activities, but it was confirmed that managers are aware of the functions and gains that internal auditing could bring to companies. In this way, it was possible to confirm the importance of the area for companies, since it manages to generate value for processes and products, bringing reliability to investors and partners, but facing a financial difficulty to be implemented. In addition, the scarcity of studies related to the identical subject was noted, which was a point raising for scholars to focus on this niche, seeking to bring knowledge to society on the subject.