THE ROLE OF INTERNAL FINANCIAL AUDIT IN DETECTING IRREGULARITIES IN PRIVATE INSTITUTIONS

The study's general objective is to analyze the role of internal financial audit, as an anti-irregularity agent. It has specifically aimed at Searching in the literature the importance of internal auditing in aggregating values of administrative probity, analyzing contributions provided by internal auditing and investigating the differences between fraud and errors committed internally. This is a study of a basic nature, with an explanatory procedure, carried out using the reviews and opinion of the authors who addressed similar issues. For the selection of sources, the following inclusion descriptors were considered: internal financial audit, irregularities (i.e. fraud, error, money laundering) and the theme addressed, and for exclusion: Articles that escaped the line of research and articles considered repeated concerning the theme. The period from 2015 to 2021 was considered. The research was considered satisfactory, concerning the theme addressed.