Auditoria interna na prevenção de passivos trabalhistas: Um estudo de caso no Departamento de Pessoal de empresas em São Luís - MA

Abstract

The internal audit is an action plan in a company, where internal control is observed, questioned and evaluated, which through evidence seeks nonconformity as well as the improvement of internal processes and have an administrative control according to the rules of the organization and current legislation. The present research sought to answer how the Internal Audit can contribute to the prevention of labor and social security liabilities. The objective was to verify, analyze and identify the tasks of the personnel department, in order to know the internal audit procedures and compliance with the Labor Legislation. For this, a research of descriptive nature was carried out, and field research with bibliographic backups was used, in addition, the research was done with instruments of data collection, interviews applied through questionnaires. The results show that most companies do not apply Internal Audit and Internal Controls in the operating environments, they are limited only in the execution of the tasks of the personnel department as determined by the labor legislation.