The management of financial resources is responsible for managing the monetary values ​​of a company and optimizing the use and application of these resources to ensure the continuity of operations. This also works for financial audit, performed by the external audit, which verifies the correct performance of these operations, involving treasury, accounts payable and accounts receivable and loans, for example.


When performing a financial audit, methods are applied to obtain evidence. In addition to verifying that the operations carried out comply with internal rules and policies, it also ensures that the investments of funds were really beneficial to the company, as well as the existence of an adequate structure of cash flow controls and linked to other accounting and organization's budget.


Each organization has its own processes and controls, so that an financial audit is built in stages, which mainly comprise mapping processes, identifying risks and existing internal controls to minimize these risks, testing internal controls and obtaining evidence, so that the auditor can form his opinion and also present contributions to the improvements.


Within the mentioned stages, it is important to highlight the main objectives of the financial audit, which basically consist of: 1) ensuring that cash balances, bank statements and accounting ledger correspond to the amounts recorded; 2) ensure that the account balances of Accounts Receivable and Suppliers correspond to the real values ​​of the outstanding securities; 3) ensure that cash values, banks and financial investments are used correctly, bringing an advantage to the company; 4) ensure that the company's internal controls are efficient in preventing fraud or irregularities.


Having achieved these goals, the financial audit it adds several benefits to the company, as it points out existing flaws, certifying the efficiency of internal controls and contributing to compliance with tax laws and information on the financial situation of the audited company.


financial audit benefits many parts of an organization such as shareholders, creditors and employees as it confirms a healthy organization with reputation and added values.


It is recommended that the financial audit be accompanied by an accounting audit, which validates whether the accounting balances correspond to the company's equity, economic and financial situation. Currently, companies with management in high stages of maturity adopt the practice of financial audit, because they understand the benefits that it adds to the organization.


Get in touch with TATICCA – ALLINIAL GLOBAL, which works with integrated auditing services, internal audit, accounting, taxes, corporate finance, financial advisory, risk advisory, technology, business consulting and training, for more information, visit www.taticca.com.br or e-mail taticca@taticca.com.br and learn more. Our company has certified methodologies for carrying out activities.