The evaluations and to seem of the internal auditor are of basic importance for the managemental and administrative procedures of the company, however the existence of a work of internal auditorship does not exempt the responsibility of the administrators and managers to be following and fiscalizing its respective sectors. The works of internal auditorship are regulated by Resolution CFC published N 986 in Federal official gazette (D.O.U.), in 28 of November of 2003, that they approve NBC T 12? Of the Internal Auditorship, revoking Resolution CFC N 780 of 24 of March of 1995. The exercise of the internal auditor demands that it has procedures technician and minimums that can allow the internal auditor to identify imperfections, and to get enough tests that they can prove and base its to seem and recommendations. As the Resolution n 986 of 21/11/03, that it approves NBC T 12, in its 12.1.1.3 item, describes that the internal auditorship understands: … the examinations, analyses, evaluations, surveys and evidences, metodologicamente structuralized for the evaluation of the integrity, adequacy, effectiveness, efficiency and economicidade of the processes, the systems of information and integrated internal controls to the environment, and of management of risks, with sights to attend administration of the entity in the fulfilment of its objectives. Although the internal auditor possesss independence, if he cannot deny that the same it is integrant part of the company, with its functions parallel bars the politics and goals defined for the administration of the organization, however these politics must be compatible with the Norms for the Professional Exercise of the Internal Auditorship. The areas of abrangncia of the internal auditorship are diverse, thus searched on the basis of the material developed for the Self-Regulating Body of the Accountancy Profession of the Rio Grande Do Sul, the north of the communication of the diverse areas of performance of the internal auditorship, more known. .