A relevância da auditoria interna na identificação e prevenção de erros e fraudes

Abstract

The main objective of this paper is the relevance of internal auditing for the identification and prevention of errors and fraud. It shows a documental description of the role of internal auditing in decision making process as well as in prevention and control of errors and fraud in companies, supported by the following specific objectives: the definition of thematic terms, such as fraud and error; the distinction between external and internal audit; the legal characterization of fraud and error and an analysis of the NBC T1 01, due to its relevance to the theme. The methodology for gathering secondary document information was done through bibliographic research on literature in printed books as well as in hypertexts. This paper discusses the difficulty in detecting fraud and differentiating it from errors in certain contexts despite the rigor applied in the procedures of Internal Audit. The analysis of the collected data presents a disturbing scenario in relation to fraud in the business environment, thus enhancing the relevance of internal auditing as a means of prevention and verification of the control systems at work in the company.