Atribuição da auditoria interna em tempos de crise econômica e financeira dentro das empresas

Abstract

This article aims to analyze how the Internal Audit can help to overcome the financial crisis, reaching the main strategic objectives of the Companies. In order to do so, he approached concepts the application of documentary research and its results presented in the scientific article, using the expositive logic of deductive reasoning. The Internal Audit professionals are not qualified in the vast majority to act in an integrated way in the activities related to Governance, Internal Controls, Risk Management and Compliance. Therefore, the GRC (Governance, Risk and Compliance) methodology has become an essential mechanism of this unification, since it allows to give visibility and transparency to the Company's business, thus reducing possible unnecessary costs and opportunities for new investments.