Procedimento de auditoria interna aplicado no departamento pessoal de uma empresa de assessoria contábil no município de Ji-Paraná/RO

Abstract

This article assesses the maturity of controls in the employee hiring process within the HR/Payroll department of an accounting advisory firm and proposes feasible improvements. It is an applied, qualitative, exploratory study with a deductive approach and a bibliographic foundation. The methodological procedure consisted of an operational internal audit that combined substantive tests (a census of 10 hirings in the period) with a compliance walkthrough of a complete case, with evidence recorded in working papers, consolidated in a summary table, and classified as compliant, partially compliant, or non-compliant. The results showed a predominance of “partially compliant,” followed by “compliant,” with isolated “non-compliant” occurrences, indicating operating controls but with gaps in document standardization, dossier traceability, and timely eSocial submissions. The prioritized recommendations include standardizing checklists with double-check and clear ownership, strengthening the audit trail, organizing the dossier in line with the LGPD, fixing master data in the ERP, and improving governance of S-2190/S-2200/S-2206 filings. The study concludes that the method is replicable and helps reduce rework, mitigate labor risks, and raise the level of compliance and predictability in the HR/Payroll function.