The planning is basic so that all the involved ones can have conscience of its respective ones responsibilities, and so that, the auditor head can follow the courses of the works. If it does not have to leave of it are that this planning and cronograma must be elaborated in order to take care of the necessities of the company, and the administration requested who it, producing the lesser possible impact in the processes of work and production of the organization. The planning and cronograma of the activities must be passed to the responsible internal auditor and the administrators or managers, for verification before the beginning of the works of internal auditorship. Thus, effectively, if it does not have to initiate the examinations of internal auditorship, while the responsible ones will not have examined the planning, therefore the knowledge and experience of these is useful in the planning, in order to reach the balance and the adjusted emphasis to get optimum income of the involved ones in the works.
(ATTIE, 2000). As any organization, also the hierarchic definition of the department of internal auditorship is necessary. This definition is given depending of the complexities of the works, of the sectors or departments that will be white and of the organizacional structure of the auditada company. In such a way the author will go to inside identify and to present the main positions of the department of internal auditorship, and its respective form of constitution. The estruturao of the department must be made with responsibility, and the nomination of the responsible ones that they will assume the positions of internal auditorship, must be made by the managers and entrepreneurs with attention, therefore these professionals must have autonomy to exert its works and to emit its to seem..