Percepção dos auditores externos quanto ao auxílio da gestão de riscos e controles internos no processo de auditoria

Abstract

The present study aimed to analyze the perception of external auditors regarding the internal controls and risk management of audited companies. External auditing consists of examining financial statements, accounting records, and organizational processes to verify compliance with standards and regulations and to issue an opinion on the reliability of financial information. Internal controls, in turn, comprise mechanisms designed by the company to ensure the accuracy of accounting information and the efficiency of financial and operational management, whereas risk management is the structured process that identifies, assesses and controls threats affecting the organization’s success. This research is characterized as descriptive and quantitative, based on electronic Likert scale questionnaire sent via email to external auditors working at independent audit firms in Brazil. The instrument included personal and professional questions, as well as assertions concerning the internal controls and risk management of audited companies, adapted from previous studies. The collected data were organized in electronic spreadsheets and analyzed using descriptive statistics, with the results presented in tables to support their interpretation. The results revealed a high level of agreement regarding the importance of risk management and internal controls for external auditing, highlighting their contribution to the reliability of audit evidence, the quality of financial reporting, and the overall efficiency of the audit process. The findings also identified opportunities to enhance the integration and periodic review of risk management processes within audited organizations.