Auditoria de controles internos sobre a geração de receitas comerciais no aeroporto internacional Tancredo Neves-Confins

Abstract

With the aim of aggregate value to the organization, the internal audit have the purpose to develop a plane that helps the managers to reach a systemically board that helps to take an evaluation to improve the process and reduce the risks of general activities of the enterprise. In the public entities the internal audit is a proof of transparency and excellence especially in relation of efficiency in fundraising. In this way the internal audit intends to analyze and certify the adequacy, compliance and quality of internal controls in organizations. This project presents a study of the internal controls over the generation of revenue in the Tancredo Neves International Airport (Confins). In this manner the study checked the compliance with those standards in relationship of the quality and adequacy of internal control related to the comercial proceeds of AITN. From the data obtained through tests, the project explicitates an evaluation and ideas to improve the adequacy of operational system and internal control procedures.