Abstract:

In the context of the current environment, organizations are faced with a multitude of risks that hinder the achievement of their objectives and negatively impact the value created. In this context, value is only created when companies adopt an effective governance system that promotes the achievement of their objectives while ensuring resilience. However, in order for it to play its role as a lever for value creation, corporate governance requires mechanisms such as internal audit. Thus, this body is considered a major player for organizations, providing assurance on the degree of risk control as well as an independent assessment of internal control systems. In this context, the objective of this study is to analyze the relationship between internal audit and its contribution to value creation and resilience for entities. Drawing from an analysis of the existing literature on the subject, it can be inferred that internal audit is widely regarded as a crucial factor in the value creation process for any organization. Furthermore, it serves as a significant tool for enhancing resilience within the organizational framework. Through its characteristics and expertise, it is able to protect the company and its stakeholders while reinforcing the value created.