Análise da aderência aos critérios da auditoria cooperativa definidos pela resolução BACEN nº 4.454/2015 e circular BACEN nº 3.799/2016 nos relatórios de auditoria das cooperativas de crédito do nordeste

Abstract

The purpose of the study was to present Resolution BACEN no. 4.454/2015 and analyze the context of the implementation of auditing in credit cooperatives in the Northeast region, with a focus on measuring the adherence of audit reports for the 2017 fiscal year, produced by the Cooperative Audit Entity, to resolution. Classified as an explanatory study, through an analysis of practical experiences, with data collection technique of the documentary type, the cooperative audit reports of 14 cooperative credit cooperative members were analyzed. From the resolution, 15 items were collected to assemble a form that served as a basis to find the adherence index of the cooperative audit, with 04 items for presentation of the cooperative, the cooperative audit executor and the report base date, and the other 11 items to investigate the existence and relevance of information in reports. As results for the study, the adherence rates of the cooperative audit reports were raised and the values were ranked, presenting the highest (with 8.70) to the one with the lowest adherence (with 7.92). The average adherence rates of the cooperative audit for the survey sample was 8.16, representing in 54.4% percentage points where, despite an intermediate degree of adherence, the reports present guiding items of the auditors' work, such as the scope of the audited audit in Circular BACEN no. 3.799/2016 and the criteria used by the audit executor to define them, the reports are expected to present more relevant information, addressed by the resolution, since the report is an instrument that assists strategic development and decisions made by the management of the cooperative.