Cooperatives are formed by a group of people, with common objectives and who join voluntarily, either providing services or carrying out a certain activity. An example is consumers who come together to establish direct contacts with manufacturers and provide goods at lower prices, thus avoiding the profit of intermediaries. A cooperative society does not seek profit, it is based on the principles of self-help and mutual aid, aimed at the common benefit of its members.
The cooperative system also has other popular definitions, such as: “a society whose objectives are to promote the economic interests of its members, in accordance with cooperative principles”, or “a form of organization in which people voluntarily associate themselves as human beings on the basis of equality to promote their economic interests”. It can be seen that this system originates from constant social struggles and, therefore, this contractual modality was included in the Consolidation of Labor Laws, in 1994, by Law 8,949/94.
The cooperative society is run by users who apply the rules of democracy, freedom and universality to it, with the objective of carrying out joint economic actions of common interest. An act that can be supported by government support, and the net surplus is partially invested for general efficiency and partially shared in proportion to the business carried out by each member of the association, and not in proportion to the capital carried out. So the work of auditing of cooperatives is it necessary?
In Brazil, this model is gaining more space, recognition and acceptance every day. However, in the midst of constant fraud against celetist legislation, the National Monetary Council - CMN, established the service of Cooperative Auditing, by resolution 4,454/2015, whose purpose is to evaluate the cooperative regarding its economic and social performance.
A auditing of cooperatives, as well as accounting for cooperatives, have evolved a lot in recent years. The market has qualified professionals, who, in addition to providing technical services and contributing to the cooperative transparency process, generate useful information for society.
TATICCA — ALLINIAL GLOBAL provides auditing services for cooperatives and has a team capable of meeting the demands of the new resolutions, with the objective of assisting cooperatives in obtaining transparency in their management.
TATICCA — ALLINIAL GLOBAL also 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.
