Auditoria interna como instrumento de controle no grupo Redecompras Supermercados – Campina Grande – PB.

Abstract

The purpose of internal control is to ensure the transmission of reliable and available information timely, mobilize the leaders to focus its activities on the results, and also help observations of rules and regulations applied in the company. This Internal Control is assessed by the Internal Audit which is responsible for checking the standards set by senior management and whether they are being accomplished, as well as recommending corrective and preventive actions to avoid any unexpected events. Thus, the main objective of this work is to analyze the control Internal Audit activities of the RedeCompras Group's, a group of supermarkets located in the city of Campina Grande - PB. For that, methodologically, we chose a descriptive casing, with a qualitative data processing performed, using as instruments to collect data direct observation, interviews and questionnaires. The results showed that the main problems and difficulties faced by Internal Audit are related to system failures, considering the errors identified in the control of goods in stock. It was also noted the lack of prior knowledge and the implementation of internal control policies for employees, both the department and the Group.