A contribuição da auditoria interna na gestão empresarial: uma revisão bibliografica

Abstract

ABSTRACT

Auditing has been used as a primary tool for companies to obtain improvements in the business management process and in the effectiveness of internal controls, in order to strengthen economic growth. Through the norms and accounting standards, it is fundamental in the information system, accountability, and performance measurement of a company. This study will present a brief literature review of auditing, since it has several applications, varying according to the branch of work. However, the main focus will be on internal auditing, highlighting its contribution and importance in business management. It was used as bibliographic base authors such as Crepaldi (2019), Attie (2018), Almeida (2017), the Brazilian accounting standards and others that address the subject. It was observed through this study that internal auditing provides great help to business management, since it allows that adverse situations can be eliminated in the company's performance. It was found that the main objectives of internal auditing are to examine whether the regulations are being followed and to assess the need for the development of new standards or modification of existing ones in the company.
KEYWORDS: Audit. Internal audit. Business management.