Impacto da auditoria operacional do sistema bancário na rotina dos funcionários

Abstract

The banking system has undergone several changes and one of the evolutions was the adoption of the work of internal audit, which is an area of accounting used as a management tool in organizations, employing technical standards that offer analysis of the effectiveness and efficiency of procedures and allow correction of faults found. Thus, the objective was to analyze the impact of the operational audit of the banking system on the employees 'routine, and specifically, to verify the role of the operational audit in the development of the financial system from the employees' perspective; identify the positive and negative impacts of internal auditing on the decision-making process of banks and the routine of employees and gather information on the actions taken to correct errors, fraud and non-conformities in the banking system. To achieve the proposed objective, an online questionnaire was applied, via Google Forms, to 50 employees of financial institutions located in Uberlândia-MG. It was found that with regard to the impacts of internal auditing on the banking system, employees consider that operational auditing influences fraud control, whether of employees and / or customers, in the internal processes of the financial institution and in transparent customer service. It is concluded that the performance audit is relevant for banking institutions, meeting the needs related to managerial and financial accounting information, bringing transparency in the relationship between employees and customers, minimizing failures and organizational fraud.