Auditoria interna e controles internos em uma instituição bancária do sudoeste do Paraná

Abstract

The economic growth required increased production and number of employees, making companies, with respect to their processes, could no longer be controlled by the owners. Significant losses for banks could be lessened or avoided if senior management instaurasse a culture resistant control. From this, we sought to answer the following question: What is the contribution that exists in internal audit and internal controls in the development of a banking institution activities? The overall goal was then an audit of existing internal controls in a bank, seeking to identify the impact of these internal controls in the performance of the institution. For reaching the overall goal, specific objectives were adopted: contextualizes through existing literature, the main concepts related to banking institutions, the internal audit activity and internal controls; Diagnose existing internal controls of the institution in the process of opening accounts and loan applications; Interviewing employees active in the business area of the company, seeking to measure the relationship between their activities, internal audit and internal control; Plan the audit work program, based on the existing, related to account opening and lending and internal controls; Develop internal audit report, describing situations encountered, reporting consequences and suggestions for minimizing business risks. Data collection was conducted using samples of contracts and open accounts in the period between June 2013 and December 2013. The survey is classified according to the means as a case study or field research and about ends as exploratory research . Noted that the proactive role of internal audit, monitoring the proper implementation of internal controls, it is shown that there is a need for convergence on reducing the risk of the activity.