Internal auditing: a case study

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2016-2017Due to the economic crisis of recent years, it is necessary for companies to increase controls to prevent fraud. The internal audit is a good tool to evaluate if the control carried out by companies is effective, and in the case that it is not effective the audit can offer recommendations to improve this control. In this project, an internal audit based on risk in a department of a business in the ceramics sector will be performed. A conceptual framework, which will explain all the theoretical aspects of an internal audit and all the steps to follow, will take place. Subsequently the case study of the enterprise will be made