Prevenção de fraudes em bancos comerciais

Abstract

Commercial banks are targets of frauds, which significantly affect their financial assets and results and, depending on the extent, jeopardize their continuity in the market. This paper aims to identify ways of preventing the main types of fraud that occur in commercial banks, obtaining information related to the subject (based on literature) and identifying mechanisms, forms and procedures that may help professionals which act directly in the prevention and fight against fraud, especially in commercial banks. The methodology used included integrative systematic bibliographical review. This research method aims to trace an analysis of knowledge already constructed in previous research. The existence of adequate internal controls and their permanent revision, together with an organizational culture also aimed at fraud prevention, as well as the use of effective process monitoring systems and the availability of human resources, especially those aimed at the identification of frauds, extremely trained, aware of how they are processed and the negative consequences they bring to the organization are instruments and measures that can and should help prevent fraud.