A potencial contribuição da Auditoria Interna para alavancagem dos resultados dos bancos públicos brasileiros

Abstract

This research aims to identify the issue of the spread of Internal Audit, its important function in Business Management organizations, especially banks, to describe the changes in recent decades with major financial scandals around the world and the influences of these crises of confidence in the system financial world. After that, show the issue of changes to the rules governing this sector and its consequences for Brazilian banks; investigate the question of how the Internal Audit assists in the regulation of banks and acts as the control of these institutions to strengthen their internal structure, identifying weaknesses and proposing improvements in its processes, thus generating a leverage in its results and solidity in their published information, which reflect in their economic results and an increase in the market value of these institutions. In this sense, the research seeks to demonstrate the main evidence of the potential contribution of Internal Audit in leveraging results of Brazilian public banks and provide future studies on the topic. The methodology used was an empirical and qualitative research. It is an exploratory study, using as an instrument of secondary data collection and bibliographic and descriptive research.