A importância dos controles internos em instituições financeiras

Abstract

The purpose of this study was to present the importance of internal controls in financial institutions, aiming to demonstrate the relevance of the study through research and practical applications through a structured questionnaire for analysis to be performed with employees of a particular bank. The relevance of the topicis due to the in situ observation of these systems in order to understand how the institutions work and how the internal control is important for the good functioning and to keep the company from risks and less subject to operational failures. This work was based on relevant names in the administrative and accounting areas, such as Chiavenato, Basso and Berti, and its implicit objective was to encourage research in this area to further improve the discussion on the subject. It is an exploratory research aimed at providing greater familiarity with he problem, in order to make it more explicit based on a bibliographical survey based on the theme and with the application of a questionnaire, the results obtained with the answers of the data collection participants highlight and highlight the importance of these controls.