O papel da auditoria interna na mitigação de erros e fraudes dentro das organizações privadas de Uberlândia-MG.

• Autor(a) principal: Cruzeiro, Jordana Silva
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/36919
• topic: Auditoria Interna; Erros; Fraudes; Mitigação; Internal Audit; Mitigation; Frauds; CNPQ::CIENCIAS SOCIAIS APLICADAS

With technology and the growth of information, companies and the market found the need to carry out consultations and controls so that these processes of adequacy in compliance, to avoid errors and fraud. A surge in audits in this scenario is an essential tool for the management and control of companies' internal processes. The following research arises intending to enter the role that the internal audit has concerning the mitigation of frauds within the private organizations in the city of Uberlândia-MG, covering the history of audits, relating accounting to audits, where audits later originated internally within companies. In addition, concepts about internal audits, internal auditors, errors, frauds, and considerations about the term GRC (Governance, Risks, and Compliance), which is currently an allied area of internal audits, were highlighted. As for the research, the study is classified as a critical research method, in addition to data collection carried out by research related to the perception of internal auditors about the audit tool in companies to mitigate errors and fraud. As a result, it can be concluded that the general objective of the research to know how the internal audit influences the mitigation of errors and fraud within the private companies of Uberlândia-MG was reached.