A importância da auditoria interna: caso das empresas de Santa Maria/RS

Abstract

This paper presents a study in medium and large companies from various sectors of the city of Santa Maria. We sought in this study to verify how the internal audit is important for their management, assisting senior management to achieve effective management. We performed a literature seeking to deepen the knowledge about the internal audit, its objectives, importance, standards and procedures, assistance in decision making and their contribution to effective management. Through the analysis of structured interviews with managers of the companies surveyed could be verified that the internal audit done responsibly, timely, integrated and clear, provides grants for the administration of the entities being managed efficiently. For this, it is necessary that managers and auditors to understand, the controller not working in a punitive manner, but also helping them audited by solving their problems and not fearing the audit managers, making use of it to improve its processes. Thus the internal audit is useful for managing both the process of decision making, as in combating fraud and errors in the evaluation and use of resources, in improving the effectiveness and efficiency of management, becoming a valued and indispensable tool for management and general contracting.