PERCEPÇÕES DOS AUDITORES SOBRE AS PRÁTICAS DE AUDITORIA INTERNA E EXTERNA EM UMA EMPRESA DO SETOR DE ENERGIA

Abstract

This study analyzes the internal audit practices at Companhia Energética de Minas Gerais (CEMIG), focusing on its contribution to corporate governance, risk management, and regulatory compliance in the energy sector. Based on the analysis of 20-F reports from 2019 to 2023, the results show that more frequent and rigorous internal audits promote greater compliance with ethical and regulatory standards, operational efficiency, and organizational sustainability. These practices are essential for mitigating sector-specific risks, such as supply disruptions and cyber threats, reinforcing the relevance of internal auditing as a strategic pillar for corporate performance.