Auditoria interna : um estudo das concessões de financiamentos em uma cooperativa de crédito

Abstract

The objective of this study was to demonstrate how the application of internal auditing to credit contracts granted by the cooperative can contribute to the fulfillment of internal controls in this área. In this context, internal auditing can be a way of helping the company to have greater transparency and integrity in its financial and administrative operations. Through internal auditing, it is possible to identify possible fraud, errors and irregularities, allowing the cooperative under study to take corrective measures and improve its processes. Furthermore, internal auditing can also contribute to compliance with regulatory standards and the trust of members and investors in the institution. The research is classified as qualitative, exploratory, in terms of technical procedures, it is characterized by being a case study and documentary research. Data collection took place through a survey of the financial institution’s internal control systems. The results showed that, for the most part, the credit dossiers granted are in accordance with the legislatin applied and the controls adopted by the financial institution. It can be conclude, then, that internal controls are being effective in most of the items analyzed as stated in the internal audit reports.