THE ACTIONS OF THE BRAZILIAN STATE COURTS OF AUDITORS IN THE CORRECTION OF THE FINANCIAL STATEMENTS OF THE PROCESSES OF ACCOUNTABILITY OF THE GOVERNORS

• Autor(a) principal: Quintal, Renato Santiago
• Data de Publicação: 2012
• Outros Autores: Cunha, Ricardo Bernardes da, Alves, Francisco José dos Santos, Santos, Waldir Jorge Ladeira dos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Cadernos Gestão Pública e Cidadania (Online)
• Texto Completo: https://periodicos.fgv.br/cgpc/article/view/3946

This article aims to verify the operation of the Brazilian State Courts of Auditors (CAs) with respect to the analysis of the financial statements submitted by the Governors on the occasion of the annual accounts, specifically to answer the following question: Have the CAs suggested applying sanctions on agents responsible for the presentation of financial statements, or its republication, when these are presented at odds with the prevailing accounting practices? For the implementation of research, was held a bibliographic search about the roles of CAs, transparency and accountability. Was conduct a documentary research seeking relate on available documents on the CAs' sites, the discrepancies arising from improper accounting at the suggestion of sanctions, determination of responsibilities or republication. The results suggest that CAs do not recommend the application of sanctions, verification of responsibility or republishing of the financial statements.KEYWORDS: Public management, Courts of Auditors, accountability, financial statements, transparency.