Auditoria interna: um estudo comparativo da visão dos auditores e dos controllers nas cooperativas de crédito em um sistema Norte-Nordeste

Abstract

Credit unions have over the years earning its space with respect to the provision of financial services. Cooperatives are nonprofit whose mission is to provide services to their members. This study aimed to identify the views of auditors and controllers in relation to internal audit in a System of Credit Unions North Northeast. The research sample consisted of 08 auditors and 22 respondents controllers. The methodology used in the study included a literature search in books and articles. As to the objectives the research literature is characterized as descriptive and conducted through a questionnaire applied to the controllers and auditors of cooperatives. This research analyzes which vision of auditors and controllers in relation to internal audit in several aspects: the importance of internal audit within the system, the involvement of internal audit in decision making, the main benefits brought by the audit, the level of expectations of internal audit, the quality of services provided by audit and the relationship between auditors and managers within the credit union. From the data analysis it was concluded that the internal audit is seen by the auditors and Controllers positively, not only by the requirement of the Central Bank, but as a way to aid decision-making by providing reliable information. The study also highlights the key benefits brought by the audit, such as the verification of compliance with internal standards and regulatory bodies, the reduction of fraud, identification of business risks, among others.