Auditoria interna como ferramenta de controle gerencial: um estudo em uma empresa distribuidora de bebidas na cidade de Sousa - PB.

Abstract

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.