A importância da gestão de risco nos processos de auditoria: o caso de uma empresa no Rio Grande do Norte

Abstract

This article discusses about the importance of risk management in internal audit processes and aims demonstrate the advantages of this management model, compared to conventional models previously practiced in a given company. The audit is understood as an aid agency managers, who have a role in evaluating the efficiency and effectiveness of internal controls. The company object of this study, founded in 1972, has a manages the Internal Audit who practiced until recently, audits in the conventional manner, ie, geared primarily for internal controls, but he saw the need for change and innovation in its methodology work to improve their performance. To be part of the staff of this management and also recognize the importance of risk management to improve performance, I was motivated to research the subject. This research is characterized by descriptively as it seeks to describe the importance of this management model and its applicability in the organizational context of the company. The theoretical framework was based on internal records and publications in books, academic papers and specialized sites. It was noted in the survey that the audit based on risk management presents a number of advantages over conventional audit, providing better tracking results and greater control of nonconformities.