Contribuição da controladoria no suporte de informações para gestão da tesouraria em instituição financeira : um estudo de caso

Abstract

The objective of this study is to analyze the contributions of the controlling area in the support to the treasury management in a financial institution. Both areas of controlling department and treasury are widely discussed, be it in books or in dissertations and thesis, comprehending the corporate as well as the financial institution environments. Thus, this research aims to answer the following problem question: What is the contribution of the controlling area to the treasury in a financial institution? Initially, from bibliographic research, concepts inherent to the controlling and treasury environments in a financial institution are presented. Then, a case study is performed on a bank with headquarters in the State of São Paulo, but with offices all over Brazil. The research was conducted through an interview with the controlling area Superintendent and also through documents received from the institution itself. The results obtained with the research enable to conclude that, for this institution, the controlling area acts in the support to the treasury area, with the role of management of information ranging from results to the control and measurement of financial risks.