Controles internos em instituições financeiras: uma comparação entre as normas brasileiras (BCB) e os princípios internacionais (BIS/Basileia)

Abstract

The subject of this paper is to discuss fastly the internal control concepts and components, including the that publicated by Committee of Sponsoring Organizations of the Treadway Commission - COSO, the recomended principles recommended by Basel Committee, the brasilian regulations context and the Basel Accords I and II influences. After this fast concepts discuss, the papaer show a quickly analysis of compliance, comparing the brasilian rules with the international principles and requiriments, precisly the Basel Accords I and II. Concern the first Basel Accord, are criticaly presents the twenty-five principles and is maked a comparison with brasilian legislation published from 1994 at today. Yet concern the second Basel Accord, the analysis stay centred on the requiriments of disclosure and is maked a comparison with the actuals rules. In addition is maked a quick analysis the accounting impacts implementation that the requiriments are requesting of the financial instituitions and many comments about the Brasilian Central Bank Comunicate Nº 1.276 that was edited at the end 2.004 subjecting to begin the the New Basel Accord compliance process. How consequence of the analysis realized is attributed for each iten the compliance degree at the international rules. Finally, based on the precedent comparisons and analysis, is realized a valuation and present a table about the compliance degree of the brazilian rules to the international principles ane requirements essentially those recommended by Basel Committee.