Internal Control

Oliveiras and Diniz Son (2001) tell that, the company must implant a system of internal control, but that this control must periodically be verified by somebody of the proper company, of form to evidence if the employees they are or not fulfilling what she was defined by the system. Mello (2002) understands that: The internal auditorship is an activity of independent evaluation and advising of the administration, destined for the examination and evaluation of the adequacy, efficiency and effectiveness of the control systems, as well as of the quality of the performance of the areas in relation to the attributions and the plans, goals, objectives and politics defined for the same ones. An internal auditorship is of utmost importance for the organization, therefore it contributes in the elimination of wastefulnesses, simplifies task, is a tool of support to the management transmitting information to the administrators on the development of the executed activities. 2.3.2 Conceptual aspects on external auditorship the external auditorships are divided in two specific types of auditorship: auditorship of second part and auditorship of third part. The auditorships of second part are auditorships carried through for third that they have interest in the result of the auditorship. They are, for example, suppliers, customers and other parts interested parties, however without the certification objective. Generally they are used for the evaluation of companies during act of contract process and therefore they can be based on criteria defined for the producer of the auditorship. Already the auditorships of third part, are the auditorships of certification, reverse speed-certification, or maintenance of the certificate. They are carried through always by a third independent that they do not have interests in the result of the auditorship, generally agency certifier 3 METHODOLOGY For the elaboration of this work, we use a line of inductive reasoning breaking of the systematic comment of diverse enterprise panoramas in situation after-auditorship, elaborating a based exploratria research in facts of daily of companies certifyd in the Valley of the Steel.

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