ESTUDO SOBRE AUDITORIA INTERNA E EXTERNA NA ÁREA CONTÁBIL E SUAS DIFERENÇAS

Abstract

The current business scenario exists within a regulatory climate that makes it important and necessary to introduce the theme of accounting auditing, which aims to review or examine financial statements, as well as the transactions, operations, processes and records that affect the equity of a company. The purpose of this study was to analyze and demonstrate the importance of internal and external auditing in corporations and their differences. For this, the two types of audits, internal and external, were presented and the impact and level of reliability that each one represents on corporate financial performance was investigated. The methodology used to carry out this work was bibliographic research in articles, books and references on electronic platforms. The work was structured based on the foundations of several theorists such as Atti (2009), Crepaldi (2016), Longo (2015), Franco (2001), among others. The results obtained in this study demonstrated that both internal and external auditing are important and bring benefits to companies, with efficiency in the control of processes and financial statements.