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ago
23
2012
Auditoria Governamental e seu papel na supervisão dos gastos públicos

A auditoria governamental tem por finalidade comprovar a legalidade e a legitimidade da gestão orçamentária de entidades supervisionadas pela administração federal. Ela também avalia o uso dos recursos públicos aplicados por entidades de direito privado.

É através desse tipo de auditoria que se analisa a execução dos programas de governo, dos contratos, convênios, acordos, ajustes e outros instrumentos congêneres.

A auditoria governamental abrange atividades ligadas direta ou indiretamente às gestões públicas. Ou seja, estão sujeitos pessoas e entidades mediante tomada e prestação de contas nos seguintes níveis:

  • Ordenadores de despesas das unidades de administração direta;
  • Os que entram em contato por meio de arrecadação, gestão ou porte de dinheiro, valores e bens da União;
  • Os que são assegurados financeiramente pelos cofres públicos que omitirem, perderem, subtraiam, extraviem ou estraguem valores, bens e materiais da União de sua responsabilidade;
  • Dirigentes de entidades supervisionadas da administração indireta e unidades da administração direta;
  • Responsáveis por organizações que trabalhem com direito público ou privado que utilizem contribuições para fins sociais;
  • Entidades supervisionadas da administração indireta (como autarquias, empresas públicas, empresas de economia mista, serviços sociais autônomos, entre outros).

A auditoria pode ser realizada de forma direta, integrada, compartilhada, subsidiária e indireta. Na direta, é realizada apenas pelo auditor, já na integrada, é feita por mais de uma unidade de auditoria do Sistema de Controle Interno. A compartilhada, por sua vez, integra trabalhos do auditor local e de auditores de uma outra entidade. A subsidiária é feita pela auditoria de cada entidade analisada sob orientação do Sistema, e a indireta é feita por empresas privadas de auditoria, contratadas em caráter supletivo em situações excepcionais.

Saiba mais sobre auditoria governamental, auditoria interna e externa, controle interno e contabilidade acompanhando nossas redes: Facebook.com/DominusAuditoria e @DominusAuditori.

Fonte: Senado

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