The importance of implementing internal auditing in preventing fraud in small businesses

Abstract

This article aims to highlight the importance of implementing internal auditing as a preventive measure in combating fraud in small businesses. Initially, a brief introduction is provided on the topic, emphasizing its relevance and the need for effective internal control practices. Subsequently, theoretical aspects related to internal auditing are addressed, based on renowned authors from the national and international academic community. The methodology used involved a literature review of relevant studies on the subject. The discussion explores the contribution of internal auditing in fraud detection and prevention, highlighting its main benefits and challenges. Finally, concluding remarks are presented, emphasizing the importance of awareness and investment in internal auditing practices as a fundamental strategy for the security and sustainability of small businesses.