Procedimentos de auditoria interna para controle de pneus em frota de caminhões

Abstract

The purpose of this study is to demonstrate what are the internal audit procedures related to tire controls in a truck fleet. Through a case study in a company located in the metropolitan region of Curitiba-PR, with a qualitative approach, which used document analysis and observations. Describes the internal audit procedures used in a company with its own truck fleet for tire control. This is justified by the lack of literature related to this business, and the importance of internal audit for organizations regarding the differential of providing relevant information to decision making in the competitive environment in which the current market is. We highlight the definition of internal controls and the standardization of the company's processes, from purchase to stock to disposal of tires, so that the internal audit procedures described can be applied. The result of the study, evidencing the importance of internal audit procedures, was also detected the existence of fragile controls, which need to be reviewed, to prevent and identify errors in the processes.