Auditoria interna: a importância desta função para empresas administradoras de consórcios

Abstract

In this paper, the theme Internal Audit will be addressed, directing to the importance of this function in consortium companies, using as a basis the legislation to develop the ideas described here, how can internal audit be different in certain companies just because of their segment? In the consortium administrators, one can immediately see several differences because the internal audit is carried out based on circulars created specifically for consortium companies, of course, as every company has its points in common, but it would be possible to say that there is something that differs from the others, a curiosity of consortium management companies is that it has two accounts required, administrative accounting, and group accounting because this is responsible for the consortium groups, each group has hundreds shares where each consortium member can have one or more shares of the same group what makes specific accounting necessary for the company to better maintain these groups.