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.
