Auditoria na folha de pagamento

Abstract

The present study aimed check the enforcement of the labor legislation and the use of internal audit in the human resources department of an industry placed in the municipality of Restinga Seca, in Rio Grande do Sul State. Thus the objective was to identify if the industry performed internal audit that generates more reliability of the information and can prevent potential errors. To achieve the purposes of this research, working papers that deal documents and procedures used in each activity performed by the human resources department were created. To effect a comparative analysis with the working functions was done an interview with the human resources department chief and a documental analysis for verification of reported data for the calculations. Observations were also conducted to verify the existence of the principles of internal control and internal audit in the sector. We conclude that no formal procedure to internal control was performed and all the procedures are developed routinely after our analysis. It was also found that the industry never effected an internal audit and, therefore, we can conclude that it creates serious risks for the human resources department and consequently to accounting entity.