Abstract:
Organizations have several departments, including internal control, which is where
the objectives and goals to be achieved are elaborated, internal audit works in a way
that makes internal control more effective, through verifications and analysis of
financial and operational departments, in order to avoid waste, verify the veracity of
accounting facts, inhibit possible fraud, and others. The objective of this work is to
show the importance of internal auditing in the effectiveness of internal control,
demonstrating the benefits it can bring to organizations. This research aims to
answer the following question: What is in fact the importance and advantages of an
internal audit and what will it add to the organization? The method applied to achieve
the objectives was bibliographic research and studies carried out, the main
theoretical frameworks used were: Almeida, Attie, Crepaldi, Lins, Marion and the
relevant legislation. It is a very comprehensive topic and through the literature review,
we seek to have a greater view of internal auditing, highlighting its importance for
organizations.
