Understands for controls internal all instruments of organization destined to monitoring, fiscalization and verification administrative, that allows to foresee, to observe, or to govern the events that are diagnosised inside of the institution, particularly those that can be harmful and/or to collide with the objectives of the same one. Since the primrdios the man searchs if to organize in groupings with intention to reach common objectives and intentions that come to facilitate the life in society. These groupings had given to origin the organizations in general, particularly from the Industrial Revolution, where the same ones had started to suffer a disordered growth becoming more complex, making it difficult its owners and administrators the accomplishment of all the activities, which that are: production, commercialization, security of the group, magnifying of patrimony and capital. Today for a control environment, we find diverse types of technologies that in allow one high degree them of exactness in the information. In the cooperativismo of credit the use of the internal controls is not different of the enterprise organizations, therefore, the controls, inside aim at the minimizao of risks of the cooperative, making with that, all have more security in its works, being observed minutely, with a regularity continue through tools that more exactness in the information provides. Amongst the responsibilities of the Agent of Internal Controls of the cooperative, it has the duty to analyze all sectorially the cooperative, diagnosising all the operations and interactions, thus reducing, the possibilities of frauds and errors inside of the same one. Through the efficient and efficient internal controls that are possible to all follow the performance and routine of the same one, correcting timely detected shunting lines.
For many authors, amongst them FRANK & MARRA (1992), Internal Controls are all instruments of the organization destined to the monitoring, fiscalization and administrative verification, that allow to foresee, to observe, to direct or to govern the events that if verify inside of the company and that they produce consequence in its patrimony. For the cooperativismo of credit it is not only enough to indicate the problem. For if dealing with a cooperative organization the aid it lends enters the involved ones in the system, are: cooperated, leading, employee in general or supervision and management of an organization it praises solidarity, is primordial to arrive at the desired objective, therefore, without cooperation it does not exist control. Of this form, the controls must be made of a form more human being, where the Agent of Internal Controls diagnosiss the problem and at the same time, together with the responsible one for the sector tries to search a solution for the same, primando for the security and transparency of the operations.