La Auditora Interna (AI) is an independent function of evaluation, established within an organization, to examine and to evaluate its activities like a service to this organization. The objective of the internal audit consists of supporting to the members of the organization in the performance of its responsibilities. For it the internal audit provides to them, analysis, evaluations, recommendations, consultant’s office and concerning information with the reviewed activities (Definition of The Institute of Internal Auditors, Inc.). Therefore, a little costs to understand the news to me that the externaliza government the internal audit on the aid to the development (read in p 33 of Expansion 18/12/06). Perhaps externalisation speech because it considers to the internal audit a superficial function, without importance and, clearly, with the fashion of outsourcing and all that because he is susceptible to deslocalizar or to subcontract Yes? Also it can be because, before, the department in charge of the internal audit, case that it existed, terribly carried out its work and, now that is going to execute that function is the public company Outer Expansion; clearly, to the being of the group then, everything is in house. In agreement, in that case the application of the concept of internal audit does not lose as much weight and, in addition, that of is tuna control by opposition, in the sense that a sister formally controls another sister Who is the older sister? Who is the allowed one? Itself in the reasonable doubt, reason why today I am clumsier than yesterday.
You will see, if the internal audit does not exist because it is created. If it coexists, but the procedures of internal verification are not followed necessary to act their as efficiently, because it adjusts the division and to again lead like papa. I tend to think that of to externalizar sounds to propaganda information cleans and lironda, designed to spread the act of register under nation’s flag of measures of control, that would have to exist and to be efficient for many years, adorned now with concepts of nouvel cousin enterprise communications (of the new kitchen of enterprise communication, or something of the sort), not to forwards think about flights of management and control, to cover presumed organizational holes (it is read, also, black holes) very sensible to the eyes of the citizen.