DIGITALIZATION AS A STRATEGY IN THE CONTROLLERSHIP OF FINANCIAL INSTITUTIONS

• DOI: https://doi.org/10.22533/at.ed.216542520028

• Palavras-chave: controllership; financial institutions; digitalization; strategy.

• Keywords: controllership; financial institutions; digitalization; strategy.

• Abstract:

  Controllership structures and processes play a critical role, serving as a central function in ensuring the efficiency, compliance, transparency and sustainability of organizations. The aim of this work is to broaden the understanding the role of controllership in financial institutions, highlighting digitalization as an essential competitive strategy. To this end, the research was based on a bibliographic and documentary review methodology, analyzing scientific articles and annual reports from major financial institutions such as Banco do Brasil, Bradesco and Itaú Unibanco, in the year 2023. In addition, we sought to contextualize the concept of digitalization in governance and controllership, as well as analysing its impact on the operational efficiency and competitiveness of financial institutions. The results provide a broad overview of the digital practices and technologies adopted in controllership and their influence on banks operating in Brazil in recent years.