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.
