Brazilian Norms

This material encloses the auditorship in the countable area, auditorship in the operational area, auditorship of management, auditorship of informatizados systems, auditorship of the quality and ambient auditorship. The work encloses studies and developments on the basis of the workmanship of Willian Attie (Auditorship? Concepts and Applications), with the purpose to keep the correct scientific agreement. The auditorship in countable area aims at to inside analyze and to keep correct the procedures of document elaboration and countable reports of the Basic Principles of the Accounting and the Brazilian Norms of Accounting, searching the uniformity in these registers. The auditorship in the operational area has the objective to support the administration, in its diverse responsibilities and in its taking of decisions, evaluating and verifying if the procedures established for the company they are being fulfilled. S (1998, P. 249), affirm that ' ' the operational auditorship search to know? functionality? of the system and not only if it exists in compliance with? norms. ' ' The management auditorship aims at the support in taking of decisions, has the intention biggest of assisting the managers and administrators in the elaborations of procedures that aim at the functional quality of the organization, and assists in the decisions in strategical levels, guiding and advising when necessary. The management systems, when well employees, bring innumerable advantages stop the customers, for the organizations, its proprietors and shareholders, for the collaborators, the suppliers, the government and, finally, the proper community.

(NOBLE, 2008). The auditorship of informatizados systems, when possible, must be present since the development of the systems that will go to compose the diverse sectors of the company, in order to evaluate and to identify to processes and possible imperfections that can harm the registers of the company. Arezi hisses, and Breda (2008, P. 7), affirm that ' ' the accompaniment of the internal auditor is essential, in the decision of acquisition of the systems that must compose the organization or still must all follow the process of development of the systems informatizados' '.