Auditoria Interna: estudo sobre sua importância no fortalecimento dos controles internos, no gerenciamento de riscos e no suporte à governança corporativa

• Autor(a) principal: Grauciene Maciel França
• Data de Publicação: 2013
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFMG
• Texto Completo: http://hdl.handle.net/1843/BUBD-9EGLB5
• topic: Controles internos; Governança Corporativa; Auditoria Interna; Gestão de riscos; Auditoria; Auditoria interna; Controladoria; Contabilidade

After the global economic crisis Internal Audit, win recognition and asserts itself as an activity that brings great benefits to organizations. This instrument monitoring and verification of the quality of internal controls, in order to propose improvements to them, risk assessment wrapped companies to try to mitigate them, and support for corporate governance, aims to improve the management and maximize outcomes defined by management. This paper seeks to highlight the advantages gained from the work of internal audit by corporations, since they need to spend transparency, credibility and security for its owners and shareholders. It is noteworthy, I too, that the environment of the Corporate Governance of the whole society is inserted, indispensably, good internal controls, these controls are not completely independent, since they require constant monitoring by the internal audit. Besides the fact that internal audit is a fundamental part of the support, not only to monitoring as a basis to complement the work of external auditors which companies are subject.