A relevância da auditoria interna na indústria hoteleira: um estudo de caso no Restaurante Lumma, Limitada entre os anos 2021 á 2023

Abstract

Wither the evolution and competitiveness of the Markets, organization increasingly need timely and usefully information that allows management to achieve their objectives and perspective for the future, with this the Internal Auditing assumes a very important role in the at the heart of organizations, because it allows intuitions to easily achieve their objectives through the control carried out on the basis of Internal Auditing, foreseeing the future of the organization. However, this research aims to analyze the relevance of internal auditing in the hotel industry. A case study at the Lumma limited restaurant between 2021 and 2023, to identify the types of tools that Internal Auditing has in decision making, as well as to describe the benefits that Internal Auditing has for the different companies. To carry out this study, the qualitative descriptive methodological approach was used, using the technique, bibliography and documents and also used as instruments of dada collection the interview in order to answer the objectives of the study. Throughout the study it was found that Internal Auditing is a very important tool in an organization in such a way that there is a need for any company to set up an Internal Auditing department to predict risks as well as fraud in the entity. Point out that Internal Auditing in an organization assesses the wealthy, examines the financial statements, and advises management when making decisions foreseeing the future of the organization