Avaliação do controle interno em uma auditoria das demonstrações contábeis: um estudo de caso

Abstract

The purpose of the audit is to verify if the financial demonstrations reflect the true economic, financial and equity position of the audited company. For this, an adequate evaluation of the existing internal control should be made, given that it is the basis for determining the volume of the audit procedures to be applied in order to verify the accuracy of the accounting balances. Based on this, the subject of this work contemplated the evaluation of internal control in an accounting demonstrations audit, where the object of this study was an independent auditing company located in the central region of Rio Grande do Sul. The problem of this research was to investigate how the auditing company proceeds to the internal controls evaluation in the audit work accomplishment of the accounting demonstrations. Thus, the overall objective of this work was to analyze the methodology used by the auditing company to evaluate internal controls in an accounting demonstrations audit. The methodology used to achieve this objective was a case study, in which the data were obtained through observation, bibliographical and documentary research, as well as interviews applied to auditors working in the company under study. Through the analysis of the data, it was verified that the company follows the norms of accounting applicable to the audit in the execution of its work, and the data collection should be done with a greater detail in the cases of continuous audit.