Research Article
Analysis of the Contribution of Internal Auditing in Organizations
Issue:
Volume 3, Issue 4, December 2023
Pages:
46-52
Received:
30 June 2023
Accepted:
7 October 2023
Published:
28 December 2023
Abstract: The business society, widely structured in a market economic perspective, demands that the audit function be increasingly mediating in the analysis of certain situations, such as the viability of the company, the reporting of frauds and illegal acts, the evaluation of the economy, efficiency, and effectiveness of organizations. The goal of this work is to evaluate how Internal Audit helps firms respond quickly and effectively to External Audit, particularly to the activity of the tax authorities. The research methodology employed in this study integrates three distinct types of investigation: exploratory, descriptive, and explanatory. This comprehensive approach involves a three-phase process, which includes an extensive literature review, data collection from the field through semi-structured interviews, and the subsequent analysis and synthesis of this information into a comprehensive report. It was concluded that the main objective of an audit work is to express an independent opinion about the reliability of the financial statements of a company, in view of the Fundamental Principles of Accounting, defined by legislation and accounting doctrine. The study's findings underscore the critical importance of ethics and social responsibility within the realm of auditing. As the prevailing societal ethos evolves, auditors must adapt to meet the growing demands for transparency, accountability, and ethical conduct. Navigating this dynamic landscape requires auditors to exercise a heightened level of diligence and ethical awareness, reinforcing their pivotal role as guardians of financial integrity and public trust. The absence of ethics that society goes through, as well as the auditor's social responsibility, are relevant points that demand special attention from these professionals.
Abstract: The business society, widely structured in a market economic perspective, demands that the audit function be increasingly mediating in the analysis of certain situations, such as the viability of the company, the reporting of frauds and illegal acts, the evaluation of the economy, efficiency, and effectiveness of organizations. The goal of this wor...
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