Controle interno financeiro: estudo de caso em uma empresa de correspondente bancário

Abstract

The present study sought to analyze and evaluate the efficiency of internal control practices in the financial sector of a banking correspondent company, showing the possible flaws and, if necessary, the respective suggestions for improvement. To carry out the research the descriptive research method and the case study were used. The research is classified as applied, where it was used a review in the literature and norms on the internal control for the search of knowledge and thus, to verify and to analyze the internal controls of the company. With the techniques of observation and interview it was possible to collect data, where the analysis and evaluation of the internal controls used by the company was carried out. After analyzing the results, it was verified that in its financial sector the company has internal control, but with some deficiencies in the financial sector that violate the principles of internal control, such as: segregation of function, internal routines and confrontation of assets with records. The failures reported were reported and, thus, their respective improvements were suggested so that the company can improve its internal control and ensure the continuity of its work reliably. It is recommended for future studies that the other sectors of the company be analyzed so that the company can improve all its internal control and reliably guarantee the continuity of its work.