Auditoria interna e externa em que elas se complementam

Abstract

This article was prepared in order to deepen and enhance the academic knowledge, researching and addressing a theme that contributes in some way to improve the area in question. Intending to contribute to the analysis of the interrelation between internal and external audit with a view to complementarity. Wanted in this article provide a reflection on the relationship between internal and external audit to the materialization of the same were conducted literature searches on concepts, methods, objectives, functions and procedures, standards of internal and external audit relationship between them, corporation between fraud prevention and verification. The main objective of this work is to analyze and expose the way that the Independent Audit and Internal Audit can aggregate working together and complement, causing greater clarity in certain processes and transparencies that senior management takes its decisions seeking the best the company.