Internal audit contributions to the control and follow-up of organizational Processes /As contribuicoes da auditoria interna para o controle e Acompanhamento dos processos organizacionais

Internal auditing comprises examinations, analyses, evaluations, surveys and evidence, methodologically structured for the evaluation of the integrity, adequacy, effectiveness, efficiency and economy of processes, information systems and internal controls integrated into the environment, and risk management, with a view to assisting the entity's management in meeting its objectives, being of paramount importance for the internal control of organizations. Thus, this study aimed to review in the literature the contributions of internal audit to the control and monitoring of organizational processes. This is a qualitative, narrative review study, carried out in April 2023, including complete articles available online, in English, Portuguese and Spanish, published from 2013 to 2023, using the keywords Administrative Audit, Accounting Organization, Risk Management, Accounting, Organization and Administration, which were combined using the Boolean operators "AND" and "OR", in Google Scholar. The final sample consisted of 6 articles that evidenced the contributions of internal audit, namely: elimination of adverse situations, evaluation of the need to develop new standards or modification of existing ones in the company, insertion of control systems, reduction of financial and quality risks, maintenance and growth of organizations, overcoming managerial challenges, achieving goals, preventing fraud, attracting new investors, optimizing public resources, accountability, support and security in decision making and control system and planning for process improvement. Processes related to internal audit bring great contributions to both public and private organizations, helping to achieve goals, attracting new investors, optimizing public resources and rendering accounts. In addition, it consists of a support and decision-making tool to guarantee the quality of services and products, ensuring greater efficiency and lower costs. Keywords: Internal Audit. Risk Management. Organization. A auditoria interna compreende os exames, analises, avaliacoes, levantamentos e comprovacoes, metodologicamente estruturados para a avaliacao da integridade, adequacao, eficacia, eficiencia e economicidade dos processos, dos sistemas de informacoes e de controles internos integrados ao ambiente, e de gerenciamento de riscos, com vistas a assistir a administracao da entidade no cumprimento de seus objetivos, sendo de suma importancia para o controle interno das organizacoes. Com isso, o p