Auditoria interna como ferramenta de contribuição nas empresas em fase de recuperação judicial

Abstract

It has been the objective of this article verify that the internal audit within an organization, increases the degree of reliance on the information provided to users when the company enters application for Judicial Recovery. This is a bibliographic research of the exploratory type with a qualitative approach. The searches were conducted in three databases from CAPES portal. The bases were selected Google Scholar, Magazine Accounting and Finance and Accounting Refit and Organizations. The results showed that the internal audit is an important activity in companies, aimed at increasing the degree of credibility through the financial statements and is an essential tool in the Judicial Recovery process. Therefore, it is understood that the Reorganization is a legal alternative available to companies that are in crisis, through it entrepreneurs achieve a measure for restructuring and overcoming financial difficulties in court, however for this process to occur in order to ensure proper corporate restructuring, are indispensable tools in the process, such as internal audit.