Controle interno de uma cooperativa de crédito: um estudo baseado na compreensão dos colaboradores

Abstract

For effective internal control it is necessary to act and work with transparency based on a quality management system. Internal control is surrounded by actions that permeate the management activities of a cooperative in order to manage, plan, direct and monitor any and all activities. To this end, the objective was to identify the relevance of internal controls of a Credit Cooperative from the perception of its employees. The quantitative research methodology was used, using a structured questionnaire, with a total of fourteen interviewees. We conclude that the internal control performance is effective, but some points need to be improved; as the clearest explanation to all employees, even those who understand their context, improving the communication process, emphasizing its relevance. These points ensure greater service reliability. lt is emphasized that the communication process is presenting some small deficits and need to be corrected.