ANALYSIS OF AN AUDIT AND EXPERTISE IN A CIVIL CONSTRUCTION COMPANY LOCATED IN THE CITY OF MANAUS/AM

Abstract

This article aims to emphasize the importance of Auditing and Expertise with civil construction companies, as well as to investigate whether Internal Audit systems can be considered as a tool in management procedures. Due to the fact of the constant growth in the last years of the companies are linking the concept of Strategic Management to the existence of a specific branch of the new administration, which reflects in the main objective that is to know the biggest obstacles that deprive the companies of civil construction to adopt the audit as a management tool for the purpose of ascertaining the procedures adopted by company managers. For this, a comparative analysis was performed between the literature review and the opinion of the managers of the organizations, through semi-structured interviews. The research problem was adopted qualitatively using books, articles, dissertations, legislations and manuals to support the analysis of the contents from 2009 to 2019. Finally, there is a need for transparency in procedures. In this context, there are tools available to organizations for systematic use. In this sense, Internal Audit should be understood as a Strategic Management instrument that completes the objective, systematic and periodic assessment of companies. This tool can and should be extended to the entire organizational structure of the company. In other words, it can be stated that Internal Audit procedures aim to ensure the financial protection of an organization through correct accounting practices.