Conceptual Analysis between Internal Audit and Control for Governance of Cultural Institutions

This paper analyses the role of internal control systems and internal audit in the architecture of contemporary corporate governance, in relation to the dynamics and volatility of the current global economy. There is a transposition of the internal audit function from a simple compliance check to a strategic value generation tool. The research highlights that responsibilities for maintaining organizational integrity, ensuring transparency, and managing risk have become central pillars in modern strategic management. Also, the study investigates the relationship of complementarity between internal control and internal audit, following how they work together to substantiate and evaluate governance and risk management procedures. The results demonstrate that a strong internal control system not only facilitates the achievement of the entity’s objectives, but actively contributes to strengthening a culture of accountability, being essential for achieving optimal performance. The methodology adopted is a mixed one, combining the bibliometric analysis of the literature - to map the evolution and interconnections of the key concepts - with empirical research based on a structured questionnaire and data processing through statistical techniques in SPSS. The conclusions confirm the deep interdependence between internal audit and internal control, highlighting their combined impact on the effectiveness of corporate governance in the current context.