Tendências da auditoria governamental e suas repercussões na Marinha do Brasil

• Autor(a) principal: Corrêa, Claudio Rodrigues
• Data de Publicação: 2002
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/3762
• topic: Tecnologias de gestão; Administração de empresas; Auditoria - Estudo de casos; Contabilidade pública - Estudo de casos

The objective of this study is to verify how the Brazilian Navy is searching to update its practice of auditing in face of the influence that comes from the new standards of Governrnental Auditing activities. It lists, from the general to the most specific, basic concepts for comprehension of the theme and makes a historical introduction of the Governrnental Audit until the begining of the 1990's. As it's methodology, it surveys the written material about the subject, inc1uding laws, mIes, books and artic1es produced in the 1990's and compares them with the practices in use by the Brazilian Navy and with the observed audit procedures in the case study of the Marine Corps Repair and Supply Center.