Auditoria: um estudo com ênfase na redução de custos de horas extras na folha de pagamento da empresa y transportes LTDA

Abstract

The present work is a collection of information about internal audit and its main objective is to develop an audit with emphasis on reducing overtime costs in the operational sector. This study is descriptive in nature with a qualitative approach based on a case study of an Urban Transport company in Natal / RN. In order to demonstrate the importance of the internal audit in the organizational structure, it was possible to observe that the audit was efficient and effective, contributing to a reduction of 53% in overtime costs in the operational sector of the company under study. It stands out as an indispensable process to achieve business success, since companies need tools that assist them in their management process, detecting and preventing possible failures, as well as evaluating and examining the activities performed by the organization.