Auditoria interna como ferramenta de gestão empresarial: Uma revisão conceitual

Abstract

This textual production aims to present the internal audit as a business management tool. It is considered that the internal audit is a set of activities applied in an entity with the objective of investigating and carrying out tests, which will certify whether the previously defined actions, acts or facts have been carried out and whether they are in compliance with the pre-established norms. Therefore, a problem arises, an obstacle emerges, the so-called research problem: what is the importance of internal auditing and its processes for organizations? For this purpose, a literature review with a qualitative approach was carried out, from which it was observed that the internal audit and its processes reduce fraud, errors and mistakes in the company's routine operations, helping management and facilitating assertive decision-making. He then presented the perception of the importance of internal auditing, conceptualizing auditing, describing the processes and procedures used by it and demonstrating its relevance as a business management tool. As a rule, the survey responded to the highlighted question, with audited organizations being able, in addition to enjoying effective internal controls, to present greater possibilities for expansion in the search for new investors in the market, while through internal auditing and embodied in their reports, investors will analyze the business capacity to invest in these entities.