From there the term happens that means ' ' to make cumprir' ' , of the English ' ' you comply' ' , or COMPLIANCE as some know. 2,1 DIFFERENCE BETWEEN INTERNAL AUDITORSHIP AND COMPLIANCE the internal auditorship is an independent activity, of objective evaluation and consultoria, destined to add value and to improve the operations of an organization. The internal auditorship attends the organization in the achievement of its objectives, through a systematic and disciplined boarding, in the evaluation of the effectiveness of the management of risk, the control and the processes of governana. It participates of this affirmation MANZI, Vanessa.? Compliance in Brazil? Consolidation and perspectives. So Paulo; Saint Paul, 2008. P. 61: (…) the internal auditorship effects its works of random and secular form, by means of samplings to certify of the fulfilment of the norms and processes instituted for the high administration (…).
In the scope of the Compliance one executes such activities of routine and permanent form, monitoring them to assure, in corporative and timely way, that the diverse units of the institution are respecting the applicable rules to each business, that is, fulfilling to the norms and internal processes for prevention and control of the involved risks in each activity, also in this direction MANZI, Vanessa.? Compliance in Brazil? Consolidation and Perspectives. So Paulo; Saint Paul, 2008. P. 61: (…) compliance is an arm of the regulating agencies next to the administration as for the prevention of the good image and reputation and to the norms and controls in the search of conformity. Compliance also must be so independent how much the internal auditorship, referring the high administration to inform it to it of events that represent risks for the institution, mainly risk of compliance, that is, regulatory and that it can affect the reputation. It agrees to this affirmation MANZI, Vanessa.? Compliance in Brazil? Consolidation and perspectives.