A importância da auditoria contábil nas organizações privadas

Abstract

This research addresses internal auditing and its importance in organizations. Auditing is an accounting technique that examines accounting records with the aim of checking whether the information is reliable. Thus, the veracity of information is verified in the fight against fraud or omissions, reducing risks and seeking efficient alternatives in asset control. The theoretical and practical relevance of the research lies in the fact that the study can contribute to the advancement of knowledge in these areas. Currently, with the globalization of markets, the demand for audit professionals is constantly growing. Given this, the problem to be studied refers to: How important is accounting auditing in private organizations to achieve their objectives? The general objective is to: analyze and discuss, based on a literature review, the importance of auditing in private organizations. And as specific objectives: Understand the origin of the audit; Analyze internal audit versus external audit; and Present the advantages and disadvantages of auditing private organizations. The methodology adopted regarding the approach was classified as qualitative and bibliographic, made from scientific articles published between 2010 and 2023, with the aim of gathering information for the construction of the research proposal. At the end of the article, it was clarified that the purpose of the audit is to assess the integrity and adequacy of organizations' systems and procedures. In the case of internal auditing, its main objective is to verify the level of security of the organization's internal controls. The Internal Auditor must focus on the importance of presenting detailed reports with efficiency and the necessary clarity so that the manager can make the appropriate decisions, based on this reported information.