Auditoria interna como instrumento de gestão nas organizações: um estudo nas empresas do Estado de São Paulo listadas na BM&FBOVESPA

Abstract

Because of the development in the transactions between entities arising from globalization, internal auditing is setting itself and assuming a relevant role in the context of organizations, consulting and supporting management. In this context one question arises about the actions of internal auditing in the technical aspect and in its contribution related to the management aspects. In view of this, the present work was based on a proposal from the following question: what is the perception of managers on the role that internal audit plays in management practices and decision making within the entities / companies? The objective of this study was to analyze and evaluate the perception of managers of companies in the state of São Paulo, with shares traded on the stock exchange, using the internal audit, in order to highlight the role it plays in management practices and the decision making in corporations. The methodology used for the study was quantitative descriptive since the primary data was obtained through a questionnaire. The collected data were selected, coded, tabulated and analyzed allowing to draw conclusions. Mathematical and statistical tools of computer resources were used. It was concluded that internal auditing, in the perception of managers of organizations, is a tool to support management, helping companies to achieve their objectives through the information provided, contributing to decision making through risk assessment and strengthening of strategic internal control of systems we also concluded that there is need of further studies to explore the theme, which should include a larger number of companies to be surveyed