A study on the relevance of internal audit and controllership as a tool in the management of the company BM Movelaria Ltda.

Abstract

Currently, organizations that have followed the great technological evolution lack a very well designed organizational structure to guarantee their continuity, including this structure must contain the internal departments with the responsibility of ensuring that the information and internal control are of total security for the process. decision This work aims to demonstrate the importance of Internal Audit and controllership within the entity, for this a case study was developed at BM Movelaria Ltda. errors and consequently use the Controllership as a tool in the management process to adjust the errors. The internal audit works rigorously to prevent errors, fraud and detailed control of the company, in order to reduce risk and ensure control. In order to achieve the objective of this study, a lot of reading and interpretation of bibliographic materials, websites and information from the entity studied with a qualitative approach was necessary. However, both tools have a great contribution in the management process, in the internal control, in the planning, in the information generated to supply to top management to make decisions that can reflect in the short and long term, always with a view to continuity.