Abstract:

The internal audit function is a support manager, to allow him to better manage activities. Internal auditor's role is to assist the manager for successive practical approaches already developed and by analysis to improve the overall internal control system and work with efficiency and effectiveness. Internal audit helps the organization to achieve its objectives, assessing a systematic and methodical approach, its risk management processes, control and management of the enterprise, and making proposals to strengthen their effectiveness. Given the importance of this function is necessary to analyze it permanent for detection and correction of any shortcomings and it’s continue improvement.