Internal audit and its contribution to forensic audit

Abstract

The purpose of this essay is to reflect on the contribution that internal auditing within the framework of the best practices recommended by the standards and guidelines of Institute of Internal Auditors (THEIIA) as a trusted global body and the International Auditing Standards (NIA) of the International Federation of Accountants (IFAC), provides to both public and private organizations, through a systematic and disciplined approach, in such a way that under the current reality here financial crimes and corruption contemplate challenges never seen before, the internal audit demonstrates that it contributes and adds value, providing useful solutions that nourish and complement the work of the forensic audit, before and after the risk of fraud and corruption materialized. To this end, a reflexive methodology was applied, based on the author´s context and practice, leveraged on an exploratory bibliographical technique. This led to the search for technical support that allows us to conclude that between the THEIIA and the NIA of the IFAC, in recent years they have developed enough guidelines for internal audit to add value to the field of forensic audit, especially when it provides, through the discovery, a useful solution that becomes legal evidence.