DEPLOYMENT OF THE AUDIT BASED ON RISK IN AN ENTITY IN THE "SYSTEM S": THE CASE OF SEBRAE/EC

Abstract

With the growing complexity of the business, many organizations have seen the need for the best control over the risk that its objectives could be achieved. The present article discusses the Audit Based on Risk (ABR), evidencing their main characteristics. The study is relevant both to the business environment, showing the stages of deployment of this methodology, as for academia, which has few studies related to the topic, as empirical observation. Thus, the research question: What factors contribute to the proper implementation of an Audit Based on Risk? Has the general objective of this study, to identify the success factors in the implementation of the Audit Based on Risk (ABR). It was chosen as research procedure the case study. The data were obtained through the official documentation of deployment of ABR in entity which describes all of the steps of deployment, in addition to application of interview and questionnaire between the internal auditors of the company and managers of the areas of Bidding, Accounting and Juridical it was concluded that the ABR can be an important tool for businesses that want to independent evaluation for the Management of Risks, being necessary a well structured plan of deployment for success of this. In addition, an Internal Audit Traditional well-developed within the company becomes a characteristic facilitates the change of scope, because for the correct deployment of ABR is required a management environment robust and effective involvement of audit team.

Keywords: Control. Risk. Audit based on Risk.