Abstract:
Internal auditing, in accordance with the Brazilian Accounting Standard, can be
defined as a set of procedures that comprise methodologically structured
examinations, analyses, evaluations, surveys and evidence, with the objective of
examining integrity, adequacy, effectiveness, efficiency and cost-effectiveness of
processes, information systems and internal controls, integrated into the
environment and managing risks, with a view to assisting the entity's management in
fulfilling its objectives. Therefore, in order to demonstrate how internal audit is a
great and important tool for organizations, offering knowledge about the
effectiveness and efficiency of risk management, internal control and governance
processes, the question arises: what is the importance of internal audit in the
management process of organizations? To reach the objective of this research, we
used the bibliographic research on knowledge, provided by librarianship, others. Thus, it was realized that, in an increasingly competitive and globalized
market, organizations use internal auditing as a management tool, capable of
anticipating possible errors, managing risks, leveraging the scenario, reducing costs
and optimizing recipes, which demonstrates the scientific and social relevance of this
article, capable of enriching the academic's professional training.
