A ação da auditoria interna ante a corrupção: lógicas institucionais e a relação com as estratégias da organização financeira

Resumo (EN)

In Brazil and in the world, different organizations, including financial ones, are subject to corporate fraud, among which corruption is one of its facets. Despite the establishment of specific rules against these practices, both by public bodies and by the organizations themselves, the phenomenon continues to manifest itself. In this context, organizations constituted by actions are known to maintain structures aimed at preventing and combating the practice of corruption. Thus, "What factors allow control institutions and IA to be circumvented leading the organization to corruption?" The research proposes to answer the question by identifying aspects that allow the practice of corruption and whether (IA) - Internal Audit is able to recognize them. Additionally, it was tried to analyze if the control to the corruption, based on the logic of the auditor, could be misrepresented by other institutional logics. As for the theoretical debate, we adopted the institutional cut-off focused on the relationship between Logics and Institutional Strategies. As a research methodology, the descriptive / explanatory case study and the "single case" method were used. For the analysis of the data, the techniques used were "combination of pattern" and "thematic analysis". The collection instrument applied to the interviews was the open questions script, structured by pre-tests. As for the results, it can be anticipated that Institutional Logics influence the choice of financial organization, leading to the combination of Institutional Strategies. Such strategies are equivalent to organizational practices, being a factor that allows the AI to be circumvented leading the organization to corruption. Details on the other factors require in-depth reading of the work, since associated with the first suggest contribution to the Institutional approach. Finally, research contribution, by which the behavior of a particular financial organization can be described and explained, suggests that there is only strength on the part of AI as an institution of control when the dispute between the Logic of Corruption and Control Reveals to the latter closeness to the interests and objectives of those who make the decisions (Market Logic). In this way, the research presented relevant information to understand the effects of corruption and make space for the development of future studies.