Falhas decorrentes da desobediência aos princípios fundamentais do processo de auditoria

Abstract

The present work, whose theme is "Failures arising from disobedience to the fundamental principles of the audit process", has the general objective of identifying errors committed during the execution of the steps of an audit process in order to suggest corrections of such errors so that there is a reduction in the number of cases of diversion in corporations. The choice of theme was justified by the increase in cases of financial crimes in large companies, for example, diversion of resources that are going unnoticed by controllers. The methodology was research of a qualitative nature, developed through a technical bibliographic procedure, having as a theoretical foundation that work on the various concepts that are part of this theme. The results showed the importance of correct and impersonal execution of the steps of an auditory action, as any error, however small, directly influences the final reports and consequently hides important data, thus favoring significant financial losses for the corporation in question. In addition, it was noted that there is a need to create new, more effective and safer techniques that guarantee the accuracy of the final audit reports.