The National Monetary Council – CMN instituted the Cooperative Audit service by Resolution No. 4.454, of December 17, 2015, which aims to evaluate the cooperative in terms of its economic and social performance.
A cooperative auditing should cover the assessment of the institution being audited in relation to:
I – the adequacy of the operating performance and the economic-financial situation;
II – the adequacy and adherence of institutional policies;
III – training, qualification and remuneration compatible with the attributions and positions; and
IV – compliance with legal and regulatory provisions, including with regard to:
a) the adequacy of operating limits and capital requirements;
b) the rules and practices of governance and internal controls;
c) the adequacy of risk and capital management;
d) the prevention of money laundering and terrorist financing;
e) rural credit and the Agricultural Activity Guarantee Program (Proagro) applicable to financial institutions operating in the National Rural Credit System (SNCR); and
f) the relationship with customers and users of financial products and services.
TATICCA – ALLINIAL GLOBAL provides the services of cooperative auditing and it has a qualified team to pay attention to the provisions of the new resolution, with the objective of assisting cooperatives in obtaining transparency in their management.
Get in touch with TATICCA – ALLINIAL GLOBAL, which offers integrated auditing, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training services. For more information, access www.taticca.com.br or e-mail taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.