Auditoria Interna como Melhoria nos Controles Internos: Percepção dos Gestores em Duas Organizações

Abstract

This research aimed to identify the application of internal audit and its improvements in the internal controls of two organizations, from the perspective of managers. The methodology applied in the study is classified as exploratory and descriptive, whose literature review involved the concepts related to internal audit and internal control. Under a qualitative approach, an interview script was used, which was prepared based on the theoretical framework raised, and soon after, it went through the validation process of a professional, working in the auditing area, with more than 20 years of experience. . For data collection, interviews were carried out with two internal audit managers, in companies from different segments, one in services and the other in industry. The results show that the internal audit generates improvements in the internal controls of organizations and the technological resource that is being inserted has become an indispensable tool to contribute and facilitate this relationship. Another point found in the study reveals the benefits of having an internal control system, by one of the investigated companies, being: reduction of late payment of taxes, a more effective control in the payroll, as well as greater internal audit control in the visibility of the process. In this way, the research contributes to the discussion about the role of internal audit, highlighting ways to prevent errors from being incurred and restoring balance in the company, through adequate information and recommendations that influence better decision-making for managers.