Procedimentos de Auditoria Interna: Estudo de caso em uma Usina Sucroenergética

Abstract

This study aims to analyze the procedures and routines of internal auditing in a Sugarcane-Energy Plant. The research was classified as descriptive and qualitative, including on-site observation of internal auditing procedures between May and June 2024, documentary analysis of internal audit reports from April 2023 to March 2024, and interviews. The research highlighted the main objectives of auditing, which go beyond mere financial verification, encompassing the evaluation of estimates, cost operations, environmental practices, inventory control, and inputs provided for crop management, as well as compliance with government regulations and sustainability standards. The study identified potential areas of risk but with opportunities for improvement. The results revealed a robust governance structure, with notable best practices in financial statements, inventory control, environmental compliance, and input management. However, some areas for improvement were identified, such as financial management, service points, and even the administrative board. Nevertheless, the limitations include the narrow scope limited to a single plant and the qualitative nature of the research.