Conciliação contínua de dados – CCD: modelo de automação de consistência de dados aplicado na prevenção de perdas decorrentes de erros operacionais em bancos brasileiros de pequeno e médio porte

Abstract

Objective: Develop a technical manual to present operational data and content reconciliation flows to support technological product development. An operational, accounting, and financial data consistency automation model is specified. This model is developed in continuous and integrated processes, reaching all operational extension, promoting integration of all organizational structure involved. Greater synergy is sought in the performance and prevention of losses arising from operational errors in small and medium-sized national banks. Observing the theory of contracts, the result of this dynamic ensures the institution's numbers accuracy, generating harmony among all stakeholders. Design / Methodology / Approach: Qualitative, bibliographical and descriptive research. It uses an inductive process and it is configured as applied research. Result: Develop a technical manual for application in the development of technological product for operational process automation. Cover a gap related to the lack of integration, automation and interaction in data consistency procedures, seeking greater synergy and breadth of reach between the processes performed. Practical Implications: They refer to automating operational processes and defining data consistency procedures, aiming to give accuracy and quality to the information of the institutions, establishing operational accounting control to prevent losses due to operational errors. Originality and Contributions: Development of a manual where CCD is a proposal for data consistency control solution for small and medium sized Brazilian banks. It is an innovative feature as it integrates data consistency processes from the source of the transaction to its financial settlement. Explore mechanisms for preventing operational errors.