The Importance of Auditing with the Operationalization of Cost Management in Civil Construction
Item
-
Tipo do ITEM
-
Artigo Ciêntifico
-
Título do Artigo
-
The Importance of Auditing with the Operationalization of Cost Management in Civil Construction
-
Descrição
-
Abstract
This study aims to demonstrate what are the tools used in the Internal
Audit process within a Construction Industry organization located in
the city of Manaus / AM, in this context it is commented that Internal
Audit is a broad control tool for managers. Therefore, through their
work activities one has to manage costs as a means of identifying that
all internal processes and policies defined by the company. This study
aims to contribute to the dissemination of the role of the auditor
engineer and his contributions within a risk mitigation construction
company to which the company is exposed, bringing knowledge about
the benefits of implementing the use of audit as a strategic element to
minimize fraud. in the operationalization of costs with the construction
industries. The methodology was elaborated through bibliographic
research whose theme dealt with the audit procedures, the procedure
was qualitative, because it was elaborated through research carried
out with the managers of a construction company providing services.
During this study, it was observed that the audit activities in company
“X” are planned, programmed and developed taking into account the company's concerns and priorities, which was evident from the case
study conducted in this research. However, it is pointed out that
although the organization is in line with the defined objectives,
strategies and global policies, enabling the achievement of effective
management, it has some bottlenecks in its operational management
process, a fact that can be understood due to the lack of knowledge of
the correct procedures that must meet the process established by the
company.
Keywords: Internal Audit, Audit Dissemination, Decision Making
-
Abstract
-
Abstract
This study aims to demonstrate what are the tools used in the Internal
Audit process within a Construction Industry organization located in
the city of Manaus / AM, in this context it is commented that Internal
Audit is a broad control tool for managers. Therefore, through their
work activities one has to manage costs as a means of identifying that
all internal processes and policies defined by the company. This study
aims to contribute to the dissemination of the role of the auditor
engineer and his contributions within a risk mitigation construction
company to which the company is exposed, bringing knowledge about
the benefits of implementing the use of audit as a strategic element to
minimize fraud. in the operationalization of costs with the construction
industries. The methodology was elaborated through bibliographic
research whose theme dealt with the audit procedures, the procedure
was qualitative, because it was elaborated through research carried
out with the managers of a construction company providing services.
During this study, it was observed that the audit activities in company
“X” are planned, programmed and developed taking into account the company's concerns and priorities, which was evident from the case
study conducted in this research. However, it is pointed out that
although the organization is in line with the defined objectives,
strategies and global policies, enabling the achievement of effective
management, it has some bottlenecks in its operational management
process, a fact that can be understood due to the lack of knowledge of
the correct procedures that must meet the process established by the
company.
Keywords: Internal Audit, Audit Dissemination, Decision Making
-
Língua do arquivo
-
inglês
-
Data da Publicação
-
Ano 2019
-
Palavra-chave
-
Internal Audit
-
Audit Dissemination,
-
Decision Making
-
Autores
-
ANTÔNIO ALEXANDRE FERREIRA
-
FRANKLIN DE LIMA SILVA
-
SILVIO CARLOS DE SOUZA LIMA
-
TALLES DOS REIS FARIAS
-
DAVID BARBOSA DE ALENCAR
-
Local
-
ITEGAM - Manaus, 2019
