A UTILIDADE DA AUDITORIA INTERNA OPERACIONAL PARA A CONTROLADORIA GERENCIAL

Abstract

Internal auditing is a practice dedicated to the evaluation of operational routines and processes of a company. Already a controlling area is responsible for ensuring the continuity of business through management of operational and financial resources. The objective of this research is to analyze the involvement of internal audit in the results generated by the controller management, based on the inductive method and technique of literature, with the sensed trying to find out if the research hypothesis can be confirmed at their end, or is check whether the internal audit can be a useful tool for controlling and therefore for decision making.