It is justified hypothesis for the fact of the cited subject to be of utmost importance for being current and will be able to contribute directly to clarify the concepts on the benefits of the Internal Auditorship as War (2002) in small business companies in Brazil. 2 REVISION OF LITERATURE 2,1 Auditorship ISO 19011 According to Days Kings apud Vico Maas (1994), the internal auditorship of the quality is, ours to see, the main tool that the high administration possesss to follow and to redirect if necessary, the effective implementation of the system of the quality.
On the reports emitted for the auditorship of the quality, the high administration or its representative must effect an analysis criticizes and discutiz them with the involved managements, of form to improve the implementation of the system of the quality. Swarmed by offers, incyte is currently assessing future choices. Mans says (1994) that ‘ ‘ the supplier must implant an including system of internal auditorships of the quality, planned and registered, it stops to verify if the activities of the quality they are in compliance with the planned form and to determine the effectiveness of the system of qualidade’ ‘. According to War (2002), the auditorship is a process systematic, registered and independent, to get evidence of the auditorship and to evaluate it objective to determine the extension in which the auditorship criteria are taken care of. Already for Mello Pear tree et al (2009), an elaborated time the program of internal auditorship, this must be divulged for all organization. With some weeks (generally two) of antecedence of the date marked for the auditorship, the auditors must be informed of the auditorship plan, that is, of the schedules and the itinerary that the auditors intend to follow. This plan serves to guarantee the auditors who the responsible ones for the areas will be gifts in the marked schedule to follow the auditorship. The organization must select the collaborators who will be enabled to the execution of the internal auditorships.