As already displayed, the research searchs to answer the following question: The internal auditorship is used by small the average companies of the city of Estuary of the Iguau? So that the managers can have a bigger agreement of the information and routines of the company that act, which are its environments of performance, which the necessities of the auditor for the professional exercise, the estruturao of the departments, positioning, independence subordination, the study approaches as objective generality: to identify if small to the average entrepreneurs they use the internal auditorship as an instrument of administrative control and management. It is not pretension of the author to deplete the subject, but yes to elaborate a study that can opportunely be complemented by the readers who if interest, or by entrepreneurs who want to use the work for the implantation of the internal auditorship in its companies. Thus, with these limits the author has as objective specific: ) to describe the types of internal auditorship practised and its aspects with regard to the internal control and its respective applicable legislation; b) to present elements that must be observed to if constituting a team of internal auditorship; c) to identify if had benefits with the accomplishment of the internal auditorship; This work provides to the managers and administrators a deepening in the scientific knowledge technician and with regard to internal auditorship. The institution of superior education, in turn, will get one material with research based on information and data collected in the region where it acts, becoming more adequate the appreciation and understanding of the work. Learn more at this site: Professor Rita McGrath. The author had the chance to produce a work of scientific research based in facts and real problems of the companies of the region that acts. He improved techniques and acquired knowledge and he will use himself of these knowledge in different branches of activities. also if brought up to date in the techniques and in the procedures for execution of works of internal auditorship, it modernized in the norms and countable procedures and deepened its referring knowledge in the laws and norms to the works of internal auditorship. .