A IMPORTÂNCIA DA AUDITORIA CONTÁBIL NO PROCESSO DE GESTÃO DAS ORGANIZAÇÕES EM UM AMBIENTE GLOBALIZADO

Abstract

Internal accounting auditing is an independent and systematic practice carried out by qualified professionals, known as auditors, whose objective is to examine and evaluate the adequacy, effectiveness and reliability of an entity's accounting records. This analysis aims to provide an opinion on the veracity of the financial statements, adheres to the standards and principles established by regulatory bodies or professional entities such as the Brazilian Accounting Standards (NBC). However, what are the benefits and difficulties of implementing internal auditing in the people management process? To understand this question, we must evaluate several points, the first would be that all organizations, whether federal, private or state authorities, should undergo an internal audit annually, as it assesses the integrity of the institution by analyzing the negative and positive points. Solutions to the problems found by auditors can be resolved through good employee punctuality, managers and directors will be able to have a more comprehensive view of the company, ensuring operational efficiency, contributing to the success and sustainability of the organization