INDEPENDENT AUDIT:

HOW TO DEAL WITH ERRORS AND FRAUDS IN CIVIL CONSTRUCTION INDUSTRIES

Abstract

This paper aims to highlight the importance of Internal Auditing for the Treasury sector in particular for a Construction Industry, as well as to investigate whether Internal Auditing systems can be considered as a tool in the procedures. management Due to the constant growth in the last years, the Construction Industries, linked to the existence of a specific branch of the new administration, reflected in the main objective of this work that focuses on proposing an Independent Audit work in the financial sector with the accounting sector of the company object of our study, for the purpose of ascertaining the procedures adopted organization with its customers. Regarding the methodology adopted by this research we have that the research was descriptive and bibliographic, because it was based on material published in books, newspapers, magazines, websites, among others. However, a case study carried out in the month of August/2019 in the premises of a Construction Industry that makes up the subject of this research stands out. Finally, regarding the need for transparency in the company's treasury, it was found that there are tools available to organizations for systematic use.