Procedimentos de auditoria interna para validação dos controles internos

Abstract

The internal control in an organization is the set of procedures, methods or routines with the goals of protecting the assets produce reliable accounting data and assist management in the orderly conduct of the business. And some organizations are validated by Internal Audit which is a tool that ensures the proper functioning of the internal controls of a company. The application of internal audit provides benefits to organizations. Given the above, this paper aims to highlight the importance of deploying, updating and monitoring of internal controls to better administrative efficiency in information management. But every organization needs to pass transparency, credibility and security for its owners and shareholders as well through appropriate internal controls and internal audit procedures that have methods and resources that ensure and validate the accuracy of the information generated, and this information that underpin decision of the organization's managers.