Auditoria interna: um instrumento fundamental para a entidade e uma ferramenta importante para a tomada de decisão

• Autor(a) principal: Raquel, Josemária Iris de Medeiros
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/48138
• topic: Auditoria interna; Entity; Tomada de decisão; Internal audit; Entidade; Decision making

The present study seeks to show how the internal audit is a key tool for the entity, being an important tool to assist decision making. Through a bibliographical research with some of the leading authors of books about auditing, as well as consultations in dissertations, theses, digital and electronic collections, presented in a clear and informative way the main definitions, divisions, features, planning stages, significance and credibility of the audit, having as main focus the internal audit. The objective is to describe the fundamental aspects and the benefits that the internal audit activities bring to an entity, especially with regard to decision-making. We highlight the function of the internal auditor within an entity by checking if the same is according to its image, and proposing improvements, where necessary. We evidence that the primary function of internal audit is to add value to the entity’s business, by identifying key needs to improve its positioning in the market.