Abstract

PEREZ LOPEZ, Aurora V.  and  PEREZ LOPEZ, Jose A.. Proposed safeguards for the independence of the internal audit function. estud.gerenc. [online]. 2014, vol.30, n.131, pp.115-123. ISSN 0123-5923.

The present document has as its aim to propose a set of safeguards that may be used as a reference for internal and regulatory auditors and entities, in order to ensure the independence in this function. To obtain this aim, the applied research Delphi method was used. The results obtained demonstrated that there was no difference of opinion between experts on the importance of the safeguards. Thus, a uniform set of safeguards can be proposed, with the exception of the outsourcing of the function of internal audit, it being considered to be less important for the group of internal auditors. The independence of auditing activities and the internal control systems was unanimously considered to be the most important safeguard.

Keywords : Safeguard; Independence; Internal audit; Delphi method.

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