A IMPORTANCIA DA AUDITORIA INTERNA NAS EMPRESAS

Abstract

Internal auditing is a powerful tool that serves as a pillar to support the objectives set by accounting within a company. Activities related to this process enable companies to analyze their internal operations accurately and consistently, promoting greater transparency and credibility in reports regarding the business’s performance. Acting as a mechanism to manage the reliability of data in financial statements, the auditing process provides a comprehensive view of the company's reality and supports decision-making by guiding the organization toward the best course of action. Therefore, the objective of this research is to analyze the importance of auditing in the business context, examining how the use of resources through internal auditing of accounts within the organization can become a positive tool to encourage growth, helping to propel the company’s success in the market and potentially serving as a competitive advantage over rivals. To achieve this, a literature review methodology was applied, based on key authors in the field, followed by field research, which involved administering a questionnaire to collect the necessary data. This will enable a subsequent discussion of the initially raised topic.