The National Monetary Council - CMN established the Cooperative Audit service by Resolution No. 4,454, dated December 17, 2015, whose purpose is to evaluate the cooperative regarding its economic and social performance.
A auditing of cooperatives should cover the assessment of the institution being audited in relation to:
I — the appropriateness of operational performance and the economic and financial situation;
II — the appropriateness and adherence of institutional policies;
III — training, training, and compensation compatible with attributions and positions; and
IV — compliance with legal and regulatory provisions, including with regard to:
a) the appropriateness of operating limits and capital requirements;
b) to the rules and practices of governance and internal controls;
c) the appropriateness 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 under the National Rural Credit System (SNCR); and
f) the relationship with clients and users of financial products and services.
TATICCA — ALLINIAL GLOBAL provides the services of auditing of cooperatives and has a team qualified to comply with the provisions of the new resolution, with the objective of assisting cooperatives in obtaining transparency in their management.
Contact TATICCA — ALLINIAL GLOBAL, which provides integrated auditing, accounting, tax, corporate finance, financial advisory, risk advisory, technology, business consulting and training services. For more information, visit www.taticca.com.br or email taticca@taticca.com.br. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.
