CONTROLE INTERNO COMO FERRAMENTA PARA A PREVENÇÃO DE ERROS E FRAUDES

Abstract

The implementation of a structured internal control is extremely important, because in addition to providing guidance on organizational procedures, it also helps in the prevention of fraud and errors. The objective of the work is to demonstrate how internal control can contribute to the entity in preventing fraud and errors in its operation. Thus, the guiding question is: With the implementation of internal control in the organization, is it possible to prevent and avoid the occurrence of fraud and errors? For this, the methodology of bibliographic research in books, standards and scientific articles was used. The work dealt with issues related to general aspects of auditing, such as the origin, definition, functionalities and main ramifications of the audit. The theme of internal control and its relevance in the prevention of fraud and errors was also worked on, culminating in reaching the general objective of the article. Given the above, it was possible to verify that internal control has become increasingly indispensable, helping to prevent fraud and errors and generating useful information for the decision-making process.