The importance of audits as a strategic and preventive management tool is highlighted in a report by Portal HSM, which points out the benefits of the practice for companies of different sizes. In small businesses, the procedure can be carried out by the accounting department itself, as mentioned in the article.<\/p>\n
As for companies with revenue of R$ 60 million and above, as Corporate Finance professor Oscar Malvessi warns, it is recommended to create an audit committee that monitors financial statements and observes whether the calculation and disclosure of data comply with legislation.<\/p>\n
As also recalled by the specialist interviewed by the report, in the case of large, publicly traded companies, auditing becomes mandatory and must be part of the strategic planning. Malvessi mentions that any company planning to go public must have its processes audited for at least three consecutive years beforehand.<\/p>\n
In addition to preserving the company's accounting integrity and complying with legal requirements in mergers, acquisitions, or stock offerings; the routine practice of auditing adds value to the company through the constant presence of oversight. This is what Anisio Candido Pereira, a doctor of auditing and accounting, explains, also highlighting the importance of independence: \u201cIt is very important that the auditor has independence from their client or superior and is not subordinate to managers of the departments to be audited so that conflicts of interest are not created and independence is guaranteed,\u201d the professor tells HSM.<\/p>\n
The HSM portal's content also points out the main types of audits. Check it out!<\/p>\n
\u00bbPerformance audit<\/strong> can be understood as the independent evaluation of the efficiency of activities, aiming for improvements, generally in the area of costs and\/or waste. The importance of audits as a strategic and preventive management tool is highlighted in a report on the HSM Portal <\/p>","protected":false},"author":10,"featured_media":17474,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1246],"tags":[],"Idioma-posts":[1167],"class_list":["post-17476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-e-performance","idioma-posts-portugues"],"acf":[],"yoast_head":"\n
\n\u00bbOperational and financial audits:<\/strong> Its main focus is to evaluate company processes and policies. It is generally used by companies as a financial control and management tool, and also aims to prevent fraud and embezzlement.
\n\u00bbTax and labor audits<\/strong> also used as a management tool, it verifies consistency with current laws and ordinances intended for internal practices related to personnel or tax collection.
\n\u00bb Audit of financial statements:<\/strong> The issuance of an \u201cIndependent Auditor's Report\u201d serves as a certification from an unrelated source regarding the transparency of a company's accounting processes. It is mandatory for most large and publicly traded companies.
\n\u00bbCertification Audit:<\/strong> Quality auditing for companies that need to obtain certificates, such as ISO 9000, and environmental auditing for companies that need to obtain ISO 14000 certification.<\/p>","protected":false},"excerpt":{"rendered":"