Influence of Internal Audit on the organizational performance of Small and Medium Enterprises-SMEs in Mozambique
Keywords:
Keywords: Internal audit, organizational performance, SMEs.Abstract
Internal auditing is a strategic tool aimed at bringing reliability and credibility to the company's accounting information and movements, however, it is widely used to prevent errors and fraud. The study aims to analyze the influence of internal auditing on organizational performance. The feasibility became possible through documentary, bibliographic and statistical methods that also served as an analysis method. An exploratory approach and a case study design were also used with an emphasis on the qualitative approach based on the application of the questionnaire to 7 employees and interviews with 2 managers from the company Jacofil, Lda (2020-2021). And the results show that internal audit contributes strongly to organizational performance, since properly implemented, it helps to examine the integrity, effectiveness and adequacy of internal controls and the company's financial, accounting and operational data, avoiding or combating fraud, errors and irregularities committed by company employees.
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References
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