A importância da auditoria interna aliada aos controles internos para prevenção e gestão de riscos empresariais

Abstract

The present study intends to know the internal audit and the internal controls as well as the importance of each one in the business environment. Internal Audit combined with internal controls should be considered as a management support tool, contributing to a systematic assessment of the company's operation. The purpose of the internal audit is to help improve the internal control of any company, as well as being responsible for monitoring organizational processes and influencing risk management and prevention, and contributing to the decision-making process, which may impact the results and future of the business. It is of paramount importance that the manager of any company has knowledge about planning, organization and control of his company, as this enables improvements, adjustments, changes and, if necessary, investments that improve the performance of the business. It can be said that as a result of the research, it was verified the effectiveness of using its internal controls associated with the internal audit for the management of its organizational processes, as well as the functionality and profitability of the enterprise, making good use of its main sources of resources, demonstrating the significance of understanding about norms and control procedures and their applications. The internal audit associated with internal controls provides value to the company, as it provides valuable information that is used as real strategies for growth and consolidation of the company. The purpose of the internal control systems is to help the members of the organization to develop effective strategies for the achievement of goals and objectives, through analysis, evaluations, recommendations and information related to the activities that were examined.