A AUDITORIA INTERNA COMO FERRAMENTA DE CONTROLE E GESTÃO DE RISCOS EMPRESARIAIS

Abstract

This paper describes the importance of internal auditing as a tool for controlling and managing business risks. Such an approach is necessary because of the process of growth and expansion of companies as the market becomes increasingly competitive and consumers are demanding. The purpose of this research is to evaluate the importance of internal auditing for the Company's development and this purpose will be achieved through bibliographic review in articles, books, magazines and the like. The concepts of internal and external auditing, the role of auditors and their responsibilities, principles and audit activities and the importance of carrying out this activity for the evaluation of information and development of the Organization were discussed. Internal auditing is a continuous improvement tool that assists in the inspection, monitoring and verification of standards, procedures and documents. The research demonstrated the contribution of internal auditing in organizations to evaluate the quality management system and improve processes and products in order to improve internal controls and assist in the interests of management.