Auditoria interna dos processos contábeis no mercado das administradoras de shoppings centers no Brasil
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Tipo
TCC
Data de publicação
2024-12-11
Periódico
Citações (Scopus)
Autores
Barberan, Leticia Maria de Araujo Pereira
Orientador
Lima, Euries Bezerra
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Resumo
Atualmente, diante da necessidade das organizações de implementar sistemas integrados com uma base operacional, administrativa e produtiva sólida, muitos gestores têm priorizado métodos de gestão que sejam eficientes, eficazes, rentáveis e capazes de gerar resultados consistentes. Nesse contexto de expansão e aceleração tecnológica, a auditoria interna assume um papel estratégico no combate às irregularidades nas demonstrações financeiras das empresas, especialmente em relação a fraudes e erros no balanço patrimonial, na demonstração do resultado do exercício e demais relatórios contábeis. O presente trabalho apresenta a evolução do mercado de Shopping Center e seus conceitos, abordando o papel da auditoria interna e controle interno junto à Administração dos Shoppings.
Currently, faced with the need for organizations to implement integrated systems with a solid operational, administrative and productive base, many managers have prioritized management methods that are efficient, effective, profitable and capable of generating consistent results. In this context of technological expansion and acceleration, internal auditing takes on a strategic role in combating irregularities in companies' financial statements, especially in relation to fraud and errors in the balance sheet, income statement and other accounting reports. This work presents the evolution of the Shopping Center market and its concepts, addressing the role of internal audit and internal control within the Shopping Center Administration.
Currently, faced with the need for organizations to implement integrated systems with a solid operational, administrative and productive base, many managers have prioritized management methods that are efficient, effective, profitable and capable of generating consistent results. In this context of technological expansion and acceleration, internal auditing takes on a strategic role in combating irregularities in companies' financial statements, especially in relation to fraud and errors in the balance sheet, income statement and other accounting reports. This work presents the evolution of the Shopping Center market and its concepts, addressing the role of internal audit and internal control within the Shopping Center Administration.
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Palavras-chave
auditoria Interna , controle Interno , shopping center , administração , internal audit , internal control , administration