Auditoria interna como instrumento de redução de riscos, fraudes e erros nas empresas privadas

Abstract

The main objective of this research is to demonstrate the internal audit procedures within an organization, thus identifying the objectives of the audit and its role with management, to elucidate the importance of internal auditing within the organization for risk reduction, fraud and Errors. The justification for this present investigation is based on the researcher's professional experience, since the internal audit is carried out at the headquarters and its subsidiaries. Where the analyzes, evaluations, surveys and tests are carried out, with a focus on risk reduction, fraud and error, thus arousing interest in this research. The methodology was elaborated through bibliographic research through books of the audit branch, sites related to scientific articles of internal audit and journals of the accounting area, is a study where it will focus concepts that were considered important to reach the objective, are based on Brazilian Accounting Standards, study of scientific works, audit documents. Thus, it demonstrates the procedures of the internal audit and the importance of it in the organization to be instrument of reduction of risk, fraud and error.