AUDITING, INTERNAL CONTROL, AND CORPORATE TRANSPARENCY: AN ANALYSIS OF THE AMERICANAS SA CASE

Abstract

This article aimed to analyze the events involving the internal control and auditing at Americanas S.A., identifying possible failures and proposing corrective measures. The methodology employed was qualitative research, utilizing documental analysis and case studies to examine the company's financial reports, audits, and official communications. The main results revealed that Americanas S.A. faced significant deficiencies in its internal control and auditing systems, allowing to accounting inconsistencies and a lack of transparency in the disclosed information.The conclusions of this study highlight the need for improved internal control mechanisms and the implementation of more rigorous and independent audits. It is also recommended to adopt more robust transparency policies, ensuring that all financial informations is clear and accessible to stakeholders. These measures are essential for restoring investor confidence and ensuring long-term business sustainability.