AUDITORIA INDEPENDENTE DAS DESPESAS PÚBLICAS COMO FERRAMENTA PARA MELHORAR O CONTROLE FINANCEIRO DO ESTADO

Abstract

State financial control (SFC) is an integral part of public administration. Its main goal is to identify deviations from standards, violations of the principles of legality, efficiency and resource saving as early as possible. This allows timely adoption of remedial measures, and, in some cases, financial reparation and accountability for perpetrators, as well as preventing such violations in the future. However, if the internal control is carried out by employees, directly subordinate to the head of controlled organization, there can be no question of objectivity. In this regard, the authors propose to use the experience and professional skills of independent auditors in auditing budget implementation.