Internal audit analysis as production process of strategical information

Abstract

Objective: Check the degree of adherence of the internal audit to the PPIE - Principles of Strategic Information Production, proposed by Washington Platt. Method: The approach is an action research, of an applied nature, since a relationship was established between knowledge and action, implicated in the situation investigated in face of reality; with a view to researching Platt's (1974) model and documentary focused on the examination of IPPF norms. Still, we used the interview survey to investigate the stages of strategic information production in the practice of auditing. Result: The survey results indicate that the practical steps of internal audit are highly adherent to the strategic information creation model used. Conclusions: It concludes, based on that theory, that the internal audit is a process of strategical information production.