Um estudo sobre a auditoria interna como instrumento de Governança e Accountability

Abstract

The present research aims to present the importance of Internal Audit as a tool that improves public governance and accountability, pres enting, for example, the standardization of such activity in the Brazilian N avy. In this context, this research will seek to develop the concepts of Internal Audit, Cor porate Governance and accountability, both in the private environment and in the public e nvironment. Therefore, the theoretical framework is covered by laws, manuals of internatio nal organizations and studies of eminent authors in the area, which will highlight t he importance of Internal Audit in achieving the public purpose. The choice of theme i s due to the need for efficiency, effectiveness, effectiveness and transparency of th e application and in the control of government expenditures, a point of great discussio n of Brazilian society at the present time.