THE FUNDAMENTAL ROLE OF CONTROLLERSHIP AND AUDITING IN THE FINANCIAL MANAGEMENT OF A COMPANY

Abstract

Controllership is an evolution of accounting, as a controller masters several areas to be able to manage a company and make decisions. With controllership, auditing by managers is essential to identify flaws and errors that could cause damage to the company. The objective of this work is to characterize the fundamental role of controlling and auditing in the Management and Financial Management of a company. And so, identifying their differences and their advantages for a company, through these concepts, achieving a result is important for controlling and auditing a company, if it is viable to implement them, if they are irreplaceable in companies. The methodology was through bibliographic analysis and through this it was possible to develop methods so that the results and conclusion meet the objective of this work. The result was that controlling and auditing are fundamental to a company's financial management. The conclusion was that controllership and audits must be innovative in companies and are currently indispensable.