A atividade auditoria interna: avaliação da implementação da Estratégia de Desenvolvimento Regional Sustentável (DRS) do Banco do Brasil, um estudo de caso

Abstract

The present research consists of an analysis of the possible contribution of internal audit activity to achieve the objectives of the organization where it operates, and the implementation of Banco do Brasil’s Sustainable Regional Development (‘DRS’) Strategy. The research was conducted through a case study methodology and was based on the audit work performed by Banco do Brasil’s Internal Audit Unit in DRS Strategy, in 2008. The research’s result is a thesis-project containing proposals of improvement for the processes related to the internal audit activity and DRS Strategy. First, an overview of the internal audit activity, followed by a specific approach of its process in Banco do Brasil and a general conception about DRS Strategy are presented. Furthermore, the details of the methodology used in the research and the analysis of the results are described. Finally, conclusions and proposals which may contribute to improve Banco do Brasil’s Internal Audit and DRS Strategy processes are reported.