A IMPORTÂNCIA DA IMPLEMENTAÇÃO DA AUDITORIA INTERNA NA PREVENÇÃO DE FRAUDES EM PEQUENAS EMPRESAS

Internal auditing is a crucial tool for efficient management, promoting compliance, transparency and informed financial decisions. Auditing ensures that financial information is correct and in compliance with standards. To ensure sustainable growth, it is essential to validate the accuracy and integrity of accounting information, contributing to the confidence of investors, creditors and regulatory bodies. This article discusses the relationship between internal auditing and fraud prevention, showing how it can improve financial management, reduce risks and promote the sustainability of small businesses. The research, of a qualitative bibliographic nature, explores how the implementation of internal controls could prevent fraud in the business.