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headers already sent by (output started at D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php:1409) in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\contestant-rating\cr.class.php on line 304 Strict Standards: Non-static method WP_MatchesMapRegex::apply() should not be called statically, assuming $this from incompatible context in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 219 Auditoria Interna x Auditoria Externa: qual a diferença? Blog Dominus Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\general-template.php on line 1631
jan
10
2012
Auditoria Interna x Auditoria Externa: qual a diferença?

A auditoria é um processo pelo qual uma empresa se submete para avaliar como está a utilização de seus recursos e como melhorá-los. No post “Para que serve a auditoria e qual o papel do auditor?”, explicamos um pouco sobre como essa função se desenvolve e quais são as formas de aplicá-la. Agora, vamos explicar a diferença entre as duas mais conhecidas: a auditoria interna e a auditoria externa.

A auditoria interna é feita por um auditor que fica constantemente na empresa e, normalmente, trabalha junto à diretoria executiva ou à presidência. A importância desse tipo de auditoria se dá na administração e averiguação de todos os procedimentos internos e políticas definidas pela empresa. Ou seja, por meio desta, é possível perceber se os sistemas contábeis e de controles internos estão sendo efetivos e realizados dentro dos critérios.

Com o mesmo intuito, funciona a auditoria externa ou auditoria independente, porém, em extensões diferentes. O auditor externo trabalha de forma independente, sem vínculo empregatício com a empresa. Ele também trabalha em parceria com o auditor interno, para testar a eficiência dos sistemas utilizados. Normalmente, o auditor externo funciona como um consultor e tem sua atenção voltada para a confiabilidade dos registros contábeis.

Essas duas funções, normalmente ligadas ao campo contábil, possuem interesses comuns e grande conexão entre seus trabalhos. Usualmente, a auditoria interna trabalha mais como uma coordenação dentro da empresa, enquanto a auditoria externa busca comprovar as demonstrações financeiras e se utiliza, muitas vezes, dos resultados da auditoria interna para tanto. Dessa forma, estas duas áreas devem buscar unir seus trabalhos para que não existam repetições na execução das tarefas.

Auditoria Interna x Auditoria Externa: principais diferenças

Elementos Principais diferenças
Externa Interna
Profissional Profissional Independente Funcionário da empresa
Ação Exame das demonstrações contábeis e trabalhos especiais Exame dos controles internos
Finalidade Opinar sobre as demonstrações contábeis Promover a melhoria dos controles internos
Produto final Parecer contábil Recomendações para eficiência administrativa
Independência Amplo Restrito
Responsabilidade Empresa, público, clientes, fornecedores e governo Empresa
Continuidade Periódico Contínuo

A Dominus tem excelentes profissionais para as áreas de auditoria interna e externa. Conheça mais sobre nossos serviços em nosso site: www.dominusauditoria.com.br. Acompanhe-nos também nas redes sociais: Facebook | Twitter.

Com informações da Revista Fae Business, Artigo Controle Interno e Portal de Auditoria.

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