AUDITORIA GOVERNAMENTAL

Abstract

The Government Audit is an important instrument used to guarantee operational results in the management of the Public situation, in order to contain irregularities and frauds with the Public coffers in the Federal, State and Municipal spheres. With this primary objective, its purpose is to promote the legality and legitimacy of administrative events, evaluating the results achieved, as regards the efficiency aspects of the budgetary, financial, patrimonial,operational and accounting management of the units and entities of the Public Administration, in all its spheres of Government and levels of Power. There may be deficiencies and distortions in the budget process and in its execution, they can also present problems that seek to be closer to the reality of the planned budget. The importance of Government Controllership is also perceived, which is a central organ of the internal control system that aggregates the Audit activities, in addition to several other Public Administration Control actions, such as the defense of Public Property, Internal Control, prevention and combating corruption and ombudsman, observing the characteristics of internal control as well as the processes that involve this control instrument and its realization within Public Accounting. The main objective of the Government Audit is to provide the administration with updated and accurate information, and also to advise those who can be expressed in monetary terms, informing the reflexes of the transactions carried out in a way that allows decision making to comply with the current legislation, and also, showing the entity's economic and financial situation at a given time.