INTERNAL ACCOUNTING AUDIT – A CASE STUDY IN A RETAIL COMPANY IN THE MUNICIPALITY OF ITAPAJÉ

Abstract

This paper presents the importance of internal auditing as a fundamental tool for companies to achieve their desired goals, especially given the need to maintain control over all activities performed in a company, ensuring that objectives are achieved correctly, without errors or errors being identified, as a fundamental tool for managers to make decisions. Based on bibliographic research by major authors on the subject and consultations in digital archives, this paper sought to present concepts and main characteristics of auditing, with an emphasis on internal auditing. Our general objective was to analyze internal accounting auditing procedures in the retail sector in the city of Itapajé, the benefits achieved and their relationship in decision-making. The results of the research also showed us the main differences between internal and external auditing and their relationship in the decision-making process.