Auditoria interna como ferramenta de gestão e controle nas cooperativas de créditos, baseado no sistema unicred: um enfoque á unicred alto sertão Paraibano Sousa-PB.

Abstract

This work is focused to the importance of auditing in credit unions, institutions that foster these new credit facilities to the society in general. The study here was developed in order to present and clarify the role of audit in the sector of credit unions and its exploitation in decision-making, aiming a better expansion in business. It was used as the object of study Unicred High Parafba, in Sousa city- PB. Thus , evaluating the use of information contained in the audit report, and taking advantage of these evidences to plan the management form and to identify factors that contribute to no solution of problems identified by the audit, and to suggest improvements to the method used in the audit process performed by internal North- Central Northeast Unicred. The methodology of the study was through a qualitative approach, comparing techniques with reality, literature is considered, it must seek refuge in books, articles, websites, is to make use of documentary information contained in manuals of the entity under study, exploratory, it is a new field of study, descriptive at times, it becomes a case study, conducted through an interview script, applied to a universe of 09 managers a unique cooperative. It was found that this report is used to manage and control the cooperative, to ensure that important areas are analyzed and that mistakes are not repeat offenders. The survey results indicate that this internal audit report is of great relevance to management.