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This study aimed to analyze the emergence, procedures and the role of continuous auditing in the control of a default on a financial institution. The study is characterized by a descriptive research on the design and employed the case study. The survey was conducted during the year 2010 in a unit of financial institution, located in the city of Cascavel in Paraná State, Brazil. Since the data were collected through a questionnaire which was sent to the areas of internal audit, and continuous risk management and analysis of the internal rules of the institution. It was noted that the audit continues, the evolution of internal audit established in 1985, the institution was established in March 2010 on the management audit of credit, is in pilot phase in 2011 and will be disseminated in other areas of internal audit. The study found that the main actions of continuous auditing is the investigation of irregularities in the evaluation process and award of credit driving. With the continuous monitoring of audit risk is assessed through audit testing, in which data are captured information systems, without the displacement of the auditor and the detection of irregularities can be anticipated, which minimizes the entity's exposure to potential losses. Still, the methodologies used in risk management is risk-based audit (ABR) which seeks to identify, evaluate and prioritize relevant risks. Finally, we set alarms that will trigger the auditor responsible for a given area that will examine the systems, from a check-list, if all phases of the operation were met. We conclude that continuous auditing's role is to perform regular reviews of procedures for the verification of the control and management of risks with the aim of detecting system failures, identify and remediate control deficiencies, minimizing problems that may reach the institution collaborating in the improvement of management processes and also in advising the management committee, with quality and reliable information that will support the administration in the management of the institution

Continuous audit; Risk control; Financial institution; Procedures; Default