Auditoria interna na administração pública

Abstract

This assignment presents an approach to the activities of internal audit at an institution regarding its process’ development. It registers, among others, the aspect that internal audit’s main goal is to assist Administration in the performance of its actions and responsibilities. This occurs by means of audit, through examinations of the information’s controls’, integrity’s and trustworthiness’ adequacy and efficiency, seeking to assist in defined goals and policies observation, such as in legislation and effective norms. It presents base for the implementation of an internal audit unity at a publicwise institution, not just for a legal imposition, but above all, for a question of organizational and managing structure.