Internal control and internal audit in joint action strategies to strengthen organizational reliability and integrity

Abstract

This study discusses internal control and internal auditing in relation to the effectiveness and integrity of organizational processes in private institutions, considering the risks posed by the absence or misuse of these mechanisms, which can compromise the governance structure. The objective of this research is to highlight the importance of understanding the complementarity between internal control and internal auditing as a strategic differentiator capable of providing greater reliability to decision-making and control systems. The study adopts a qualitative approach, with exploratory objectives and bibliographic procedures, analyzing scientific articles published between 2015 and 2025 that demonstrated the contributions of internal auditing and internal control to the effectiveness and integrity of organizational processes. The final sample consisted of eight scientific articles that evidenced these contributions. Based on the literature review and the theoretical analysis developed, it was found that the joint operation of these two mechanisms significantly strengthens corporate governance, enhances risk prevention capacity, and promotes greater efficiency in the monitoring and evaluation of internal activities. The results showed that, when well coordinated, internal control and internal auditing establish a synergistic relationship capable of optimizing resources, eliminating redundancies, and generating more accurate information for decision-making.