A diversidade dos Tribunais de Contas regionais na auditoria de governos
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/141335 |
Resumo: | Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil. |
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A diversidade dos Tribunais de Contas regionais na auditoria de governosThe diversity of the Brazilian regional Audit Courts on government auditinggovernmental auditCourts of Accountsexternal controlaudit qualitypublic sector accountingauditoria governamentalTribunal de Contascontrole externoqualidade de auditoriacontabilidade pública Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil. Os atuais 33 Tribunais de Contas regionais brasileiros são responsáveis por acompanhar o ciclo de gestão financeira de governos estaduais e municipais e a legalidade dos atos de mais de 20.000 organizações públicas vinculadas a esses Estados e municípios. Este artigo tem como objetivo analisar a diversidade da configuração interna desses Tribunais de Contas regionais e discutir possíveis associações com a qualidade da auditoria financeira realizada por suas equipes. Foram realizadas entrevistas com auditores externos e diretores de tecnologia da informação de 18 tribunais, trianguladas com documentos oficiais disponibilizados pelos Tribunais de Contas, como relatórios anuais de atividades e manuais de auditoria. Partindo de fatores determinantes da qualidade da auditoria externa identificados na literatura, a análise de conteúdo das entrevistas identificou as características formativas da configuração de cada tribunal analisado. Apesar de todos os tribunais no Brasil terem como origem comum o modelo napoleônico de corte de contas, a análise traz como resultado que suas configurações variam quanto à organização e formação das equipes, ao uso de rodízio na alocação das tarefas de auditoria e à automatização dos sistemas de coleta de dados de jurisdicionados. Discute-se que a diferença na configuração dos tribunais, dada a demarcação de sua área de jurisdição, contribuiria a diferentes níveis de coerção em governos estaduais e municipais, à medida em que a configuração apresenta uma combinação de características que inibe ou amplia a qualidade da auditoria. A partir da literatura de alinhamento organizacional, o artigo alerta sobre o uso de variáveis para tratar o efeito da qualidade da auditoria nos estudos em finanças municipais.Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2018-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rcf/article/view/14133510.1590/1808-057x201803640Revista Contabilidade & Finanças; v. 29 n. 76 (2018); 26-40Revista Contabilidade & Finanças; Vol. 29 No. 76 (2018); 26-40Revista Contabilidade & Finanças; Vol. 29 Núm. 76 (2018); 26-401808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPengporhttps://www.revistas.usp.br/rcf/article/view/141335/136369https://www.revistas.usp.br/rcf/article/view/141335/136370https://www.revistas.usp.br/rcf/article/view/141335/148227Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessLino, André FelicianoAquino, André Carlos Busanelli de2018-04-23T19:28:11Zoai:revistas.usp.br:article/141335Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2018-04-23T19:28:11Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
A diversidade dos Tribunais de Contas regionais na auditoria de governos The diversity of the Brazilian regional Audit Courts on government auditing |
title |
A diversidade dos Tribunais de Contas regionais na auditoria de governos |
spellingShingle |
A diversidade dos Tribunais de Contas regionais na auditoria de governos Lino, André Feliciano governmental audit Courts of Accounts external control audit quality public sector accounting auditoria governamental Tribunal de Contas controle externo qualidade de auditoria contabilidade pública |
title_short |
A diversidade dos Tribunais de Contas regionais na auditoria de governos |
title_full |
A diversidade dos Tribunais de Contas regionais na auditoria de governos |
title_fullStr |
A diversidade dos Tribunais de Contas regionais na auditoria de governos |
title_full_unstemmed |
A diversidade dos Tribunais de Contas regionais na auditoria de governos |
title_sort |
A diversidade dos Tribunais de Contas regionais na auditoria de governos |
author |
Lino, André Feliciano |
author_facet |
Lino, André Feliciano Aquino, André Carlos Busanelli de |
author_role |
author |
author2 |
Aquino, André Carlos Busanelli de |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Lino, André Feliciano Aquino, André Carlos Busanelli de |
dc.subject.por.fl_str_mv |
governmental audit Courts of Accounts external control audit quality public sector accounting auditoria governamental Tribunal de Contas controle externo qualidade de auditoria contabilidade pública |
topic |
governmental audit Courts of Accounts external control audit quality public sector accounting auditoria governamental Tribunal de Contas controle externo qualidade de auditoria contabilidade pública |
description |
Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors’ acts to the laws regarding procurement and civil servants’ employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team’s organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts’ configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/141335 10.1590/1808-057x201803640 |
url |
https://www.revistas.usp.br/rcf/article/view/141335 |
identifier_str_mv |
10.1590/1808-057x201803640 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/141335/136369 https://www.revistas.usp.br/rcf/article/view/141335/136370 https://www.revistas.usp.br/rcf/article/view/141335/148227 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/xml |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 29 n. 76 (2018); 26-40 Revista Contabilidade & Finanças; Vol. 29 No. 76 (2018); 26-40 Revista Contabilidade & Finanças; Vol. 29 Núm. 76 (2018); 26-40 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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1787713778373099520 |