O PAPEL DOS ÓRGÃOS DE FISCALIZAÇÃO NA COOPERATIVA DE CRÉDITO

Abstract

The work dealt with a study on the detailed analysis of the three levels of control in Credit Unions, whose general objective was the relevance of the activities of the internal, external and fiscal council in the aspects of participation, objectivity, which complement each other for a better development processes within a credit union in the current financial system. For the theoretical basis, the method used was the bibliography with renowned authors, books and published articles, to ensure the veracity of the research result. The research found that the analysis of the relevance of the topic in the current financial system, combining internal and external audits with the control of the fiscal council, together with corporate governance practices associated with the compliance rules that emerged for the internal control of regulations causing the compliance by mitigating fraud. To increase credibility and technique, management system certifications are adopted, they are for employees or institutions that seek process or service evolutions, a factor that represents this, is that ISO 9000 is internationally known and may represent a primary factor aggregating value and seeking standards of excellence in the market, having specific certification suited to the strategic differential factor for the organization, transparency and reliability of credit unions.