THE IMPORTANCE OF INTERNAL AUDITING IN COMPANIES

A IMPORTÂNCIA DA AUDITORIA INTERNA NAS EMPRESAS

Abstract

This paper aims to demonstrate the importance of internal auditing throughout decision making in companies. Throughout the research, topics such as the types of audit, the independence of the auditor and the importance of the audit are addressed in order for companies to be able to develop in the long term, but always with an intimate relationship between the auditor and the people who work in the company. The internal audit aims to improve the analysis of the company's internal system, so that information about the company's financial system can be evaluated. In addition, this activity aims to demonstrate what are the possibilities and difficulties that the company may face during its development. It is characterized by being a bibliographic research that intends to demonstrate the characteristics of the internal audit and the auditor, as well as the processes for its realization. In order to achieve the proposed objectives, reading, writing, writing and rewriting of texts and understanding of the theorists working on the theme will be carried out.