A importância da auditoria interna nas organizações

Abstract

Internal auditing plays an increasingly important role for companies. The purpose of this study is to demonstrate the importance of internal auditing within organizations. For that, the methodology used was bibliographical and documentary. The analysis of the results showed that in a world that lives in constant competition, the need for useful information is extremely important. Its relevance is given by the fact of serving as a tool to support the financial management of organizations focusing on improvements in controls and processes. In this way, it gives managers more security in decision making. With economic expansion, the need to capture more agile, reliable, and secure information has increased. Internal auditing also seeks to assess threats and opportunities by defining strategic guidelines for business management. The general objective of this paper is to show the importance of internal auditing in the decision-making process of organizations that are increasingly in a more competitive and globalized environment.