Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE

Detalhes bibliográficos
Autor(a) principal: Agostinho Mendes, Ana Nogueira
Data de Publicação: 2022
Outros Autores: Lima Neto, José Maria, Dutra Lima, Eduardo Bruno, Almeida Adriano, Nayana, Vieira Gomes, Paulo Henrique
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/759
Resumo: This paper aims at addressing the subject internal auditing as an aid in detecting and preventing errors and fraud, promoting a field study in companies in the industrial sector, steel manufacturers and distributors in the city of Maracanaú – CE. The study was conducted using information collected by the semi-structured interview technique applied to auditors and managers of companies from January 2019 to May 2021. The methodology used consisted of conducting an exploratory research with a qualitative approach. The results show that companies are adhering to the implementation of internal controls and considering internal auditing as an important tool in in detecting and preventing frauds and errors.
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spelling Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CEAuditoria interna na detecção e prevenção de erros e fraudes: uma análise das empresas do setor industrial de Maracanaú – CEfraudes e erroscontrole internoauditoria internafrauds and errorsinternal controlinternal auditThis paper aims at addressing the subject internal auditing as an aid in detecting and preventing errors and fraud, promoting a field study in companies in the industrial sector, steel manufacturers and distributors in the city of Maracanaú – CE. The study was conducted using information collected by the semi-structured interview technique applied to auditors and managers of companies from January 2019 to May 2021. The methodology used consisted of conducting an exploratory research with a qualitative approach. The results show that companies are adhering to the implementation of internal controls and considering internal auditing as an important tool in in detecting and preventing frauds and errors.Este artigo tem como objetivo abordar o assunto auditoria interna como auxílio na detecção e na prevenção de erros e fraudes, promovendo um estudo de campo em empresas do setor industrial, fabricantes e distribuidoras de aço na cidade de Maracanaú – CE. O estudo foi realizado usando informações coletadas pela técnica de entrevista semiestruturada aplicada aos auditores e gestores das empresas entre o período de janeiro de 2019 a maio de 2021. A metodologia utilizada consistiu na realização de uma pesquisa exploratória com abordagem qualitativa. Os resultados apontam que as empresas estão aderindo à implantação de controles internos e considerando a auditoria interna como ferramenta importante na detecção e na prevenção de fraudes e erros. Tribunal de Contas do Estado do Ceará2022-05-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/75910.32586/rcda.v20i2.759Revista Controle - Doutrina e Artigos; v. 20 n. 2 (2022); 289-3242525-33871980-086X10.32586/rcda.v20i2reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/759/582Copyright (c) 2022 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessAgostinho Mendes, Ana Nogueira Lima Neto, José MariaDutra Lima, Eduardo BrunoAlmeida Adriano, Nayana Vieira Gomes, Paulo Henrique2022-12-01T11:54:48Zoai:ojs.revistacontrole.tce.ce.gov.br:article/759Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2022-12-01T11:54:48Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
Auditoria interna na detecção e prevenção de erros e fraudes: uma análise das empresas do setor industrial de Maracanaú – CE
title Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
spellingShingle Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
Agostinho Mendes, Ana Nogueira
fraudes e erros
controle interno
auditoria interna
frauds and errors
internal control
internal audit
title_short Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
title_full Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
title_fullStr Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
title_full_unstemmed Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
title_sort Internal audit in the detection and prevention of errors and frauds: an analysis of companies in the industrial sector of Maracanaú – CE
author Agostinho Mendes, Ana Nogueira
author_facet Agostinho Mendes, Ana Nogueira
Lima Neto, José Maria
Dutra Lima, Eduardo Bruno
Almeida Adriano, Nayana
Vieira Gomes, Paulo Henrique
author_role author
author2 Lima Neto, José Maria
Dutra Lima, Eduardo Bruno
Almeida Adriano, Nayana
Vieira Gomes, Paulo Henrique
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Agostinho Mendes, Ana Nogueira
Lima Neto, José Maria
Dutra Lima, Eduardo Bruno
Almeida Adriano, Nayana
Vieira Gomes, Paulo Henrique
dc.subject.por.fl_str_mv fraudes e erros
controle interno
auditoria interna
frauds and errors
internal control
internal audit
topic fraudes e erros
controle interno
auditoria interna
frauds and errors
internal control
internal audit
description This paper aims at addressing the subject internal auditing as an aid in detecting and preventing errors and fraud, promoting a field study in companies in the industrial sector, steel manufacturers and distributors in the city of Maracanaú – CE. The study was conducted using information collected by the semi-structured interview technique applied to auditors and managers of companies from January 2019 to May 2021. The methodology used consisted of conducting an exploratory research with a qualitative approach. The results show that companies are adhering to the implementation of internal controls and considering internal auditing as an important tool in in detecting and preventing frauds and errors.
publishDate 2022
dc.date.none.fl_str_mv 2022-05-23
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/759
10.32586/rcda.v20i2.759
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/759
identifier_str_mv 10.32586/rcda.v20i2.759
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/759/582
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 20 n. 2 (2022); 289-324
2525-3387
1980-086X
10.32586/rcda.v20i2
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
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