Adequação às normas internacionais na prática profissional de auditoria interna: uma análise nas cooperativas de crédito

Abstract

The scandals haunting financial institutions are widely known, with various incidents occurring worldwide. In the face of this reality, internal audit plays an essential role in ensuring the entity's position, preventing various risks. However, the legal aspect is indispensable for this body to act effectively within the organization and not deviate from its objectives. In this context, the International Standards for the Professional Practice of Internal Auditing emerge, a document that serves as a guide for internal audit activities, providing quality criteria for their evaluation and characteristics to be adopted by organizations and individuals working in this body. This study was conducted to verify the compliance of procedures and work performed by internal audit in credit unions with the mentioned international standards. To do this, a survey of all existing legislation was conducted, resulting in a checklist. Subsequently, this checklist was applied to members of the internal audit department for the normative assessment of the internal audit bodies of Central Cooperatives, where respondents indicated their level of agreement with the questions presented through a six-level Likert scale. As a result, a high percentage of conformity was observed in the internal audit departments of the analyzed cooperatives regarding the use of internal audit standards and procedures of the Institute of Internal Auditors (IIA). Some aspects with lower results than others were also observed, leading to a specific analysis of these issues as a precautionary measure resulting in possible risks arising from these issues. It is also noteworthy that the internal audit communicated that the work was conducted in accordance with the standards, aligning with the results obtained, thus demonstrating the attention of the internal audit in conducting its work in accordance with the relevant standards.