CONTRIBUIÇÕES DA AUDITORIA INTERNA NA ATUAÇÃO EM FRAUDES NAS INSTITUIÇÕES FINANCEIRAS: Uma revisão de Literatura

Abstract

This paper aims to analyze the role of Internal Audit in preventing fraud in banking institutions, highlighting how it acts in identifying risks and implementing effective controls. The justification for this study lies in the growing threat of financial fraud, intensified by technological advances and the digitalization of banking services. The theoretical basis is based on authors such as Moeller (2019) and Sullivan and Sullivan (2021), in addition to internationalstandards, such as COSO (2013) and ISO 31000 (2018), which provide guidelines for risk management and internal controls, as well as preventive measures by the Sicoob Credit Union. The methodology adopted is a bibliographic review, using academic articles, books and financial audit reports that discuss best auditing and fraud prevention practices. The results indicate that Internal Audit plays a fundamental role in preventing fraud through activities such as continuous monitoring of suspicious transactions, compliance audits and the implementation of anonymous reporting systems. The discussion reveals that, although technological advances provide new opportunities for fraud, auditing, combined with analytical tools and employee education, has been effective in mitigating these risks. The final considerations indicate that, in order to remain effective in preventing fraud, banking institutions must continue to invest in internal auditing and in constantly updating their controls.