Risco de crédito: o papel da auditoria interna para orientar as concessões de crédito nas instituições financeiras

Abstract

Abstract: This exploratory study aims to analyze credit risk from the perspective of internal audit, to guide managers of financial institutions, by monitoring loans, both for individuals and legal entities, in order to minimize risks of default. The dissertation addresses aspects of internal controls, mainly with emphasis on the Basel Accord. It raises discussion regarding the continuous training of managers, in order to guarantee greater quality and security in the loans. To this end, the study addresses various situations from the interview to the client when granting the loan, contractual formalization, guarantees, types of credit titles, concept restrictions - disallowances, credit analysis, default, etc. In the results of the surveys, managers were concerned about the security of credit operations, especially for credit to individuals, which historically has the highest number of defaults, notably due to the lack of guarantees and a more accurate analysis in the act of concession. As credit risk is subjective, this subject is not exhausted here, however it concludes that internal control and continuous training on credit concessions are an effective instrument to minimize the risks of default. To this end, it is up to the internal audit to anticipate unfavorable situations for the customer, in order to protect the Bank in the event of default.