A relação de complementaridade entre a auditoria interna e externa

Abstract

The present study aimed to identify the contributions of the internal audit to the development of the work carried out by the external audit. The theoretical foundation addressed the main concepts, definitions, and characteristics relevant to the theme. The survey has an exploratory characteristic, with a qualitative approach to the data, using the questionnaire as a support tool for collecting the necessary information. The sample consists of 143 independent auditors identified in the reports published by companies listed in the Novo Mercado segment of the Stock Exchange (B3) that have an internal audit. Responses were obtained from 14 auditors, whose data were represented by graphs and analyzed based on the literature review. It was found that the internal audit is an extremely important tool, providing assistance in the management of companies, enabling effectiveness in internal control, risk management and providing information that help the administrators of the entities to fulfill their objectives. Due to this, it is concluded that part of the work developed by the internal audit can be used by the external audit, promoting a relationship of complementarity between them.