ATO INTENCIONAL E NÃO INTENCIONAL: EMBASAMENTO CONCEITUAL A PARTIR DA AUTUAÇÃO DA AUDITORIA E CONTROLE INTERNO EM UMA INSTITUIÇÃO FINANCEIRA

Abstract

This article aims to present an understanding of internal control tools, their relationships and similarities with auditing in the field of fraud prevention. In this context, concepts of Internal Audit and Internal Controls will be discussed, specifically with regard to intentional and unintentional acts that can be performed by these bodies, presenting a literature review, justifying the importance of Internal Auditing and Internal Control aiming at the effectiveness of activities . The methodology consisted of a case study, with the object of investigating irregularities that would have occurred in a financial institution denounced by the Federal Public Ministry, involving the audit and internal control sector. The procedure used to carry out the literature review was based on bibliographical and documentary research. The case study data were collected by accessing the websites of entities responsible for such publications. At the end of the case study, it was possible to state that the proposed objectives were achieved, because from the applicability put into practice in the context, the importance of the internal audit sector of that institution was recognized.