Auditoria e seu impacto sobre a avaliação dos riscos no mercado de renda fixa brasileira

Abstract

The audit since its inception sought to check the veracity of the information disclosed by organizations. This work has as main objective to know that independent audit point influences the reduction of risks in the fixed income market. This study is important because of the great importance of the object under study for investors regarding the risks present in fixed income securities. 10 companies active in the professional independent audit segment the main results show that the emergence of the independent audit contributes to the minimization of risks in fixed income were interviewed. It is concluded that the procedures performed by independent audit contribute to improving the quality of information and consequent reduction of risks related to fixed income operations.