Internal Audit

In order to understand the present situation of internal audit in Brazil, first we will introduce the new policies and current trade conditions in Brazil.


New Industry Policy


On April 2016, MDIC (Ministério do Desenvolvimento, Indústria e Comércio Exterior) presented new industry policy of improvement plan of Brazil production. The purpose of policy is to improve the production of small-medium enterprises in manufacturing industry. It is different from the protection policy of demotic industry or tax reduction until and it is focused on improving production.


In this time, the way of lean manufacturing is used in order to decrease the waste of production, over production, waiting waste, shipping waste, process waste, inventory waste, defection waste, movement waste, etc.


For this purpose, for the SMEs, which attended this program, MDIC will provide 400 technique consultants who are belonged to SENAI. MDIC and SENAI will give a budget of 50,000,000BRL from April 2016 to May 2017.


The target companies that are expected to attend this program are the companies, which have employees from 11 to 200 and are belonged to area industry collection. In an incipient stage of program, metals machinery, clothes, shoes, furniture, food and drink industries are the targets. And the companies that are participated in APEX and ABDI in Brazil and high possibilities to export are more possible to be chosen. This program will be conducted based on the results of project, which has been conducted by CNI and SENAI in 2015.


Trade Imbalance in Brazil


The current account of April is a surplus of 400,000,000 dollars. The account of service is reduction from minus 136,000,000 dollars to minus 17,000,000 dollars. When mentioned the pure income of capital, it is has slowed down. And the portfolio investment and other investment are forming an outflow of capital. However, the inflow direct investment is increasing.


Our services of internal audit in Brazil:


  • Steps of internal audit service
  • Hold a meeting with manager of costing and work.
  • Make an estimate of fees and cost according to the management review records of internal audit and current conditions of management system.
  • Make the internal audit plan and check list based on the problems of management system of clients’ companies.
  • Make use of audit committees of clients’ companies to conduct internal audit
  • Make and submit internal audit report according to the results of internal audit. Attend the review of management and also give a report.
  • Benefits of outsourcing of internal audit
  • Experienced consultants will give advices to improve internal audit.
  • Internal audit can be conducted objectively from the viewpoint of third party.


We work closely with you and carry out research to understand your needs and wishes.