THE IMPORTANCE OF INTERNAL AUDITING IN THE MANAGEMENT OF MICRO-ENTERPRISES

Abstract

This article aims to analyze the relevance of internal auditing as a strategic tool in the management of microenterprises, highlighting its contribution to financial control, fraud prevention, and the improvement of administrative processes. In an increasingly competitive and unstable economic environment, microenterprises face significant challenges related to sustainability, operational efficiency, and assertive decision-making. Often, due to limited resources or lack of awareness, these organizations neglect internal control practices, which can compromise their longevity and hinder sustainable growth. Internal auditing, although traditionally associated with large corporations, proves to be a powerful ally for small businesses by providing greater transparency, reliability in accounting information, and security in resource management. The methodology adopted in this study is based on a qualitative approach, including bibliographic review and analysis of practical cases that demonstrate the positive impacts of internal auditing in microenterprises from different sectors. The results indicate that implementing simple auditing procedures, adapted to the reality of these businesses, can significantly contribute to identifying failures, complying with legal obligations, and mitigating operational risks. Furthermore, the study emphasizes the importance of training managers and raising awareness about the benefits of auditing as a support tool for corporate governance. It concludes that, although not legally required for microenterprises, internal auditing represents a competitive advantage capable of strengthening organizational structure, improving financial performance, and promoting a more ethical, efficient, and results-oriented business culture.