Auditoria interna no setor de suprimentos: um estudo de caso em uma empresa de construção civil

Abstract

The present paper deals with a study to analyze the internal audit process in the supply sector of a construction company. The topic was chosen due to experience in the supply sector and to work in the company where the study was carried out. The objectives of the study are: to describe the internal audit process and its importance for the supply sector; Present the construction industry in Brazil and the state of Ceará and investigate the main characteristics of the internal audit applied in the supply sector of a construction company. Organizations need to be more secure and effective in their operations, to gather more dynamic and secure information, and to have greater control over their actions. According to needs, auditing has emerged as a tool to ensure that activities are performed in the right way. The procurement sector - by making purchases of various amounts and negotiating very high - is essential to undergo internal auditing to evaluate the process undertaken and how money is being used. The research used was the qualitative one, where it approached the complete understanding of the activities of the company, where will be deepened the aspects of the reality of the sector of supplies. With regard to the research strategy, a case study was performed in which the routine of the supply sector was observed and how the internal audit is performed, providing a complete diagnosis. A documentary research was also carried out, based on the company's procedures. The present study has obtained as proof the importance of the internal audit in the sector of supplies, since it is essential to carry out the annual audit to protect the sector, the purchases that were made and the process that was executed.