Controle interno e o cooperativismo: um estudo em uma cooperativa de crédito no estado da Paraíba

Abstract

In the face of the significant growth of credit unions in Brazil, as a way to further improve this growth, it is necessary for the cooperative management to seek ways to improve and develop effective and efficient control techniques in its operational, therfore, it is necessary the adoption of full or partial of existing methodologies. Thus, the general objective of this research is to investigate the quality of the internal control environment based on the COSO II - Committee of Sponsoring Organizations of the Treadway Commission methodology, in a credit union, located in the city of João Pessoa. For this, a descriptive and qualitative approach was used through a questionnaire with objective questions applied to 59 employees, and among them, 33 respondents, representing about 55.9% of answers. The research result demonstrates that the internal control instituted in the cooperative is well disseminated and therefore, for the most part, it is noticeable that its application is effective. Based on the COSO II Methodology, the interviewees' perception of the application of the components in the institution was satisfactory and demonstrates intense presence and representation. Finally, it is concluded that all existing control processes are known and put into practice at different levels of the organization, which demonstrates effective internal control in risk management.