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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.

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