A implantação das metodologias de auditoria baseada em processo e em riscos: um estudo de caso no Banco do Nordeste do Brasil

Abstract

The global recognition of the needs for valuation and measurement on the risk controls in financial institutions promoted a great deal of recommendations and management practices which culminated at a world regulation convergence, as in the case of the Sarbanes Oxley Law and the Basel Accord, strengthening the role of internal auditing aiming at securing the resilience and security of investments of interested parties. To face this challenge, the internal auditing has been updating its practice frameworks in order to fit this reality. This research analyzes the impacts on the practices which have been developed by the internal auditing department of the Banco do Nordeste do Brasil S/A with the utilization of the auditing methodologies based upon the processes and on the risks. The study is conducted through the exploratory research of a format of a single-case study, using the interview and questionnaire tools aimed at data assessment, focusing on the aspects related to the implantation of the methodology; the work process of the internal auditing in the new practice format; the communication process of the auditing results and the aspects related to the knowledge of the new framework and technical background of the professionals involved. The data are analyzed and presented with the help of info charts and demonstrative schemes in order to describe the impacts, raised by the data assessment tools, on the bank auditing practices. These new auditing practices now utilize updated work tools and implements and focus on the weaknesses and causes of the business processes. The internal control and the internal auditing departments of BNB both work using different focuses, and the practices are complementary. The research also demonstrates that the internal auditing department of the BNB is partially following the international auditing standards, and its practice is far more effective now with the implementation of the new methodology.