Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 204 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 219 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 226 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 233 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 258 Deprecated: Function set_magic_quotes_runtime() is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-settings.php on line 27 Strict Standards: Declaration of Walker_Page::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_Page::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_Page::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_Page::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1229 Strict Standards: Declaration of Walker_PageDropdown::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1274 Strict Standards: Declaration of Walker_Category::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_Category::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_Category::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_Category::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1421 Strict Standards: Declaration of Walker_CategoryDropdown::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1472 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\classes.php on line 1671 Strict Standards: Redefining already defined constructor for class wpdb in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\wp-db.php on line 499 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\cache.php on line 103 Strict Standards: Redefining already defined constructor for class WP_Object_Cache in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\cache.php on line 482 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\l10n.php on line 471 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\query.php on line 61 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php on line 1409 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\theme.php on line 1524 Strict Standards: Declaration of Walker_Comment::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Declaration of Walker_Comment::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Declaration of Walker_Comment::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Declaration of Walker_Comment::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\comment-template.php on line 1374 Strict Standards: Redefining already defined constructor for class WP_Dependencies in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\class.wp-dependencies.php on line 33 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\taxonomy.php on line 825 Strict Standards: Redefining already defined constructor for class WP_Embed in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\media.php on line 1030 Strict Standards: Redefining already defined constructor for class WP_Http in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\class-http.php on line 61 Strict Standards: Redefining already defined constructor for class WP_Http_Cookie in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\class-http.php on line 1723 Strict Standards: Redefining already defined constructor for class WP_Widget in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\widgets.php on line 93 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\widgets.php on line 324 Strict Standards: Declaration of Walker_Nav_Menu::start_lvl() should be compatible with that of Walker::start_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Strict Standards: Declaration of Walker_Nav_Menu::end_lvl() should be compatible with that of Walker::end_lvl() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Strict Standards: Declaration of Walker_Nav_Menu::start_el() should be compatible with that of Walker::start_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Strict Standards: Declaration of Walker_Nav_Menu::end_el() should be compatible with that of Walker::end_el() in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\nav-menu-template.php on line 105 Deprecated: Assigning the return value of new by reference is deprecated in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-content\plugins\contestant-rating\contestant-rating.php on line 69 Warning: session_start(): Cannot send session cookie - 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\wordpress-pagseguro-shopping-cartzip\wp_shopping_cart.php on line 22 Warning: session_start(): Cannot send session cache limiter - headers already sent (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\wordpress-pagseguro-shopping-cartzip\wp_shopping_cart.php on line 22 Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\pomo\mo.php on line 184 Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\pomo\mo.php on line 184 Strict Standards: Only variables should be passed by reference in D:\Inetpub\vhosts\blog.dominusauditoria.com.br\httpdocs\wp-includes\pomo\mo.php on line 184 Warning: Cannot modify header information - 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 Para que serve a auditoria e qual a função do auditor? - Blog Dominus 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
dez
14
2011
Para que serve a auditoria e qual a função do auditor?

A figura do auditor pode parecer, para muitos, mais com a de um avaliador que vigia as atividades dos demais. Entretanto, esta é uma ideia errada. A auditoria pode ser definida como um conjunto de ações usadas para assessorar e prestar consultoria para a organização. Os procedimentos são verificados através de controles internos (ou externos) que dão margem para o auditor opinar e aconselhar visando a melhoria da empresa.

A auditoria compreende todos os processos internos e não apenas o setor financeiro da organização. Ela funciona como uma consultoria que atende às necessidades dos sócios-investidores, dos acionistas ou, mesmo, do Estado, a fim de que a empresa evolua e cumpra as normas legais que a regulam.

Ao fim do processo, o auditor emite o Parecer da Auditoria, junto às Demonstrações Financeiras ou Contábeis. Normalmente, a auditoria acontece durante um período, mais comumente estabelecido entre três meses a um ano, de acordo com a exigência da avaliação a que a empresa se submete ou da própria legislação.

A auditoria pode ser realizada de acordo com o conhecimento do auditor e sua confiança nos controles internos e contábeis, abrangendo todas as unidades operacionais, apenas parte delas ou ainda apenas as áreas de risco.

Também pode ser feita em profundidade, sendo esta desde o início das negociações ou apenas auditando os riscos embutidos nesse processo – contando com todos os documentos, registros e sistemas utilizados no desenvolvimento. E pode ser feita de forma permanente, em períodos sazonais durante o exercício social – o que reduz os custos – ou de forma eventual, que não tem uma periodicidade fixa e, portanto, precisa sempre de ambientação e planejamento dos auditores.

O trabalho de auditoria é fundamental, pois é através dela que a empresa elimina os riscos de fraudes e garante a efetividade dos controles organizacionais. É também por meio desta que controla-se o que está sendo feito em cada segmento da empresa, mantendo uma boa postura perante o Estado e a própria organização.

Em breve, falaremos da diferença entre a Auditoria Interna e a Auditoria Externa. Acompanhe nossas atualizações sobre contabilidade, consultoria e auditoria em nossas redes: Facebook | Twitter.

Com informações da Revista FAE Business nº 1. Imagens do Google Imagens.

* * * ½   (22) voto(s).
  • Share/Bookmark

Deixe uma resposta

O seu endereço de email não será publicado Campos obrigatórios são marcados *

*

Você pode usar estas tags e atributos de HTML: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <strike> <strong>