AUDITORS' PERCEPTION ON THE ROLE OF GOVERNMENT AUDITING FOR TRANSPARENCY OF PUBLIC MANAGEMENT: A STUDY IN THE COURT OF PARAÍBA

• Autor(a) principal: Antonino, Maria Simone de Lacerda
• Data de Publicação: 2013
• Outros Autores: Nobrega de Almeida, Karla Katiuscia, Echternacht, Tiago Henrique de Souza, França, Robério Dantas de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/3314

In the context of government auditing, this study investigated the perception of the auditors of the Court of the State of  Paraíba - TCE/PB, as the contribution of government auditing in the transparency of public management, and identify their perception on the level of auditors satisfaction of society as to the functions they perform. To this end, we carried out exploratory descriptive study, using bibliographical research, documental and survey with questionnaires to auditors TEC/PB, obtaining a representative sample of 80% of the population chosen. The results showed that the perception of respondents, the government audit is a tool of state control for better use of public resources and that has contributed to transparency, but this contribution is limited primarily by lack of timeliness in the dissemination of audit reports and comprehensibility of the information published. It is concluded that the perception of auditors TEC/PB is found that your work has contributed to public transparency, with limitations on the timeliness and comprehensiveness of the information disclosed. Keywords: Transparency. Government Auditing. TCE/PB.