Auditoria interna e sua importância: estudo de caso em uma indústria do ramo alimentício

Abstract

This study addresses the issue of internal audit system and its importance in organizations. This is a case study in a food business industry in the state of Rio Grande do Norte, in order to identify the importance of this system for companies, demonstrating that internal audit can be useful as management certification tool third-party funds received and transparency of actions seeking to correct and predict errors or fraud. As well, there was an approach to internal control, identifying that it allows the company to remain oriented towards your goals and should be used as a tool, guaranteed reliable information. From conceptual foundations of literature, we sought to affirm link between audit, internal control and management, according to the survey there is a contribution of internal auditing to business management. Soon it is noted that this system is very important for businesses as it provides greater security to the proper functioning of operations.