v. 1 (2026), Teses e Dissertações da América Latina
v. 1 (2026)

THE ROLE OF PREVENTIVE AUDITING IN MITIGATING LABOR LIABILITIES: A PRACTICAL GUIDE FOR MANAGERS

Teses e Dissertações da América Latina
Publicado 2026-06-24
Karla Cristina Brito dos Santos
She is a senior lawyer specializing in Labor Law and Labor Procedure, with over 18 years of accumulated professional experience in prominent law firms and as a self-employed professional. Registered with the Brazilian Bar Association (OAB-PE 22.254), she has established herself as a leading professional in serving clients of diverse legal natures, from individuals to large multinational corporations.
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Palavras-chave

Preventive auditing; Labor liabilities; Compliance; Human resources management; Risk mitigation; Corporate governance.

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Cristina Brito dos Santos, K. . (2026). THE ROLE OF PREVENTIVE AUDITING IN MITIGATING LABOR LIABILITIES: A PRACTICAL GUIDE FOR MANAGERS. Humanas Em Perspectiva, 1. https://doi.org/10.51249/hp01.2026.3077
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Resumo

This scientific article aims to analyze the role of preventive auditing in mitigating labor liabilities, offering a practical guide for managers and human resources departments. The methodology adopted consists of a systematic literature review of the last five years (2020–2025), conducted in the Scopus, Web of Science, and SciELO databases, using the PRISMA guideline for selection and analysis of 22 peer-reviewed scientific articles (PAGE et al., 2021). The literature analysis demonstrates that the implementation of internal audit routines, combined with compliance programs, acts as an effective mechanism for identifying and correcting vulnerabilities, reducing the likelihood of litigation and sanctions arising from non-compliance with labor legislation (NETSHIFHEFHE; NETSHIFHEFHE; NAPHTALI, 2024) (ALFINA; UTAMA, 2025). Results indicate that organizations adopting preventive auditing can significantly reduce costs associated with labor contingencies and strengthen their reputational position in the market (NKANSA, 2025) (NZECHUKWU; NZECHUKWU, 2020). It is concluded that preventive labor auditing transcends mere compliance verification, establishing itself as an indispensable strategic tool for financial sustainability, corporate reputation preservation, and the maintenance of a safe and ethical work environment (NUNES; SILVA, 2025) (GARCIA; VIER, 2021).

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Referências

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