A metodologia do COSO como ferramenta de gerenciamento dos controles internos de uma instituição financeira: um estudo de caso no Banco do Brasil

Abstract

The Internal Control is an issue under discussion at the business and academic resource. The study shows the utilization of the COSO’s methodology as a tool for managing internal controls in a financial institution. The characteristics and principles of internal control are shown to support the research, and some of the major frameworks for managing internal controls, including COSO among them. The general study’s objective is to analyse the adequacy’s level of using the COSO’s methodology at the management of internal controls at Banco do Brasil, under view of agency managers. The study was carried out by exploratory approach with qualitative character, using the procedures of literature search, documental and single case study. Survey questionnaires were applied to 54 managers of the agencies of retail in the metropolitan area of Fortaleza in the state of Ceará, whose focus is related to the COSO’s objectivies. Thus, questions were analyzed based on adequacy’s level of using COSO’s methodology in the management of internal controls management at Banco do Brasil: in the process of management and strategic goals, in operational efficiency and effectiveness; at assurance of financial and accounting reports, in the compliance with laws and rules applied to the entity. The data getted with the questionnaires are showed in graphics, helping to the analysis of the answers. The result concludes that, in the view of agency managers, the internal control’s management of Banco do Brasil is fitted to the structure proposed by the methodology of COSO.