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This study aims to analyze how the internal controls of a credit union can be qualified from the internal audit and compliance notes. We used the descriptive research, case study and documentary, qualitative approach. Data were collected through on-site observation, document analysis and unstructured interviews with credit union managers and internal auditors. It was verified in the reports, the accomplishment notes of conformity or not of the cooperative activities in relation to the requirements. Failures and pending issues to be regularized were found, and the internal audit scored non-conformities according to the controls used, listing scores by risk scales between low and high. Improvements are noted when comparing the current situation of the cooperative with the first report of the analyzed audit, it is noticed evolution regarding the improvements and development of the internal control mechanisms, implying greater solidity and reliability for the organization object of study.

APONTAMENTOS DA AUDITORIA INTERNA E DE COMPLIANCE EM UMA COOPERATIVA DE CRÉDITO E SEUS REFLEXOS NA QUALIFICAÇÃO DOS CONTROLES INTERNOS