A importância da auditoria interna e dos controles internos em uma organização

• Autor(a) principal: Amarante, Letícia Monteiro
• Data de Publicação: 2020
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/3484
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Auditoria interna; Controles internos; Evasão fiscal; Internal audit; Internal controls; Tax evasion

The purpose of this article is to demonstrate how the internal audit must act in the prevention and mitigation of the weak points that lead to fraud, aiming to provide service to the company´s management and fulfilling its roles of correcting and restraining the wrong processes. An organization that establishes internal control as a way of evaluating its activities seeks to find out how the company´s performance is, in addition to supervising the conduct and actions of its employees, checking if they are respecting the internal policy. The methodology used was a qualitative research, characterized by a case study and documentary analysis. The conclusion of the article highlighted the relevance of the work developed by the internal audit sector, combined with the application of rigid and efficient internal controls, with the purpose of detecting fraud and tax evasion, aiming at protecting the company´s assets.