The prevention of these risks understands the measures taken for the administration by means of adequate a countable system and efficient an internal control, in order to discourage its perpetration and to limit its possibility of occurrence. The adoption of controls that prevent the occurrence of frauds against the patrimony, or allows to detect them when they occur, is how much in such a way directive managemental responsibility. The constatao of the existence of frauds against the patrimony is responsibility of the administration, by means of the structure of control for determined it. (IT HISSES, ARESI AND BREDA, 2008).
All work of the department of internal auditorship if finda with the internal audit report, this is the end item of the works and thus it must be elaborated and be written of form that can be understood by the auditado one and by the high administration. That is, it is a document technician and it must obey the presentation norms, forms and objectives. The Report is the point of linking between the planned work and effectively carried through. cribes an additional similar source. It is the instrument that discloses to the administration of the company the quality and the contribution of the Internal Auditorship, its constataes, opinions techniques and recommendations.