Auditoria interna e controle interno como instrumentos de avaliação e gestão de riscos em iniciativas privadas

Abstract

The present study aimed to diagnose how internal audit and internal control can help the assessment and management of business risks in private companies. The survey research has a descriptive characteristic, with a quantitative approach to data, using the questionnaire as a support tool for collecting the information necessary for the study. The theoretical foundation addressed the main concepts, definitions and characteristics relevant to the theme. It was found that internal audit and internal control are extremely important advisory tools, providing safe and timely information that allows the administration a comprehensive view of the entity's environment and operations, being able to assist in the proper management of risks and the process of decision making. In addition, the results found show that the companies surveyed are increasingly concerned with managing the risks to which they are exposed. Despite this, it is still necessary to implement other controls and internal auditing in order to optimize this process and assist in the preventive detection of failures and irregularities. The study is justified by the various news and scandals involving major errors, deviations and fraud within organizations, in addition to the fragility and vulnerability of administrative systems and risk management, audits and internal controls. The research can provide society and professionals in the area with information relevant to internal auditing and internal control, its contribution and importance to decision-making and management of organizational processes, in addition to risk management and contribute as new study material to academics.