Controles fiscais relevantes na auditoria independente de bancos múltiplos

• Autor(a) principal: Gonçalves, Pamela
• Data de Publicação: 2023
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/39486
• topic: Controle fiscal; Tax control; Auditoria independente; Independent audit; Bancos múltiplos; Bank; CNPQ::CIENCIAS SOCIAIS APLICADAS

The aim of this study was to identify the tax control factors that impact the report of independent audit in financial instituitions, ensuring compliance with municipal, state, and federal regulations. The analyzed reports indicate the need for regular meetings the objective of those control points is verify the origin of each piece of information, such as the presentation of invoices and proof of banking transactions. The identified discrepancies did not result in qualifications due to the immateriality of the amounts in question. The study also emphasizes the importance of presenting valid tax documents, effective internal controls, tax planning, and provision for tax contingencies to ensure compliance and operational viability for financial instituitions. The research highlights the relevance of tax control and independent auditing for financial institutions, especially banks, setting precedents for new studies on the topic in the Brazilian economic scenario.