ALVES, A. B. F.; http://lattes.cnpq.br/2342002965777550; ALVES, Analiane Barbosa Formiga.
Résumé:
Companies need to be in a constant process of transformation, seeking innovative ways to
develop their business and promoting changes affecting their internal structures, causing
management models become more agile and flexible in order to maximize efficiency through
business results positive. Thus, it is understood that the internal audit is one of the areas of
the institution that has specific functions able to assist the administration, providing
managers means that lead them to achieve organizational effectiveness, with the smallest
sacrifice of possible resources, leading it to effectively to fulfill their mission, ensuring you the
necessary balance for its continuity Sousa-PB. With the methodological procedures
performed through literature research, case study and descriptive. Getting data through two
questionnaires to each other with the Manager and Internal Auditor of a beverage distributor
located in Sousa – PB. The results show that the audit is performed in order to obtain a more
effective management, noting that the internal control is being executed as was established
in the goals. Thus, it can be stated that the internal audit assists and supports the
management of this distributor of beverages. With this, it can be stated that the internal
control is any action performed by the manager with the objective of strengthening that the
objectives and targets set by the company are achieved. But for it to be effective, it is
necessary that it be audited by the auditor-oriented, since this, in turn, acts preventively,
certifying compliance with the goals, objectives and organizational directives, and thus
suggest best practices be adopted by the management.