AUDITORIA GOVERNAMENTAL
2015; UNIVERSIDADE DO OESTE PAULISTA; Volume: 12; Issue: Especial Linguagem: Inglês
10.5747/ch.2015.v12.nesp.000643
ISSN1809-8207
AutoresDayane Cristina da Silva, Irene Caires da Silva,
Tópico(s)Comparative constitutional jurisprudence studies
ResumoAudit is an analytical examination of operations, carrying out survey of transactions, routines, and procedures used operations.Government auditing aids control in public administration, and may turn to financial resources, budgetary, equity or public accounts.The objectives of this research are to identify the government audit, what types of government audit and the purpose of each.This work was done as literature search, based on material previously produced, and books, scientific articles, the Brazilian Accounting Standards and Pronouncements.By observation of the analyzed aspects we can believe the government auditing is one of the principal means of control in public management, and essential for the management and may have different purposes, as their ultimate goals, so are divided into audit types, classified according to the focus or object of examination.Are types of Audit: Management, Operations, Accounting, Systems and Special.
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