Avaliação dos controles internos na concessão de crédito imobiliário: um estudo de caso

Abstract

This research presents a practical study through documentary analysis of contracts, in order to verify if internal controls are adequate in housing loans granting. For this purpose, 31 days delayed contracts were analyzed. A literature survey of the issues that lead to the achievement of the goals, such as internal control, housing loans, financial institutions and credit analysis was performed, as well as a description of all housing loans granting activities. The objective that permeated the work was to analyze the internal control procedures in granting housing loans, seeking answers throughout a case study in an institution located in a central region, through analysis in documents and chosen contracts. It was observed that despite some deficiencies in internal control, these, with minor adjustments are appropriate to the dimension and activity of the institution. However, there is no absolutely safe or foolproof internal control, they provide only reasonable assurance, ie, the faults have always existed, but with the monitoring and analysis of internal control procedures it is possible to reduce them and minimize the risks, once continuous improvements are implemented in the internal control processes. Therefore, it is necessary that the internal controls undergo periodic reviews, so that any corrections that are needed can be conducted.