The diversity of the Brazilian regional Audit Courts on government auditing André Lino

https://psaar.net/media/reviews/photos/thumbnail/300x250s/64/cd/b5/revista-contabilidade-21-1597733380.gif
Uploaded by André Lino     Uploaded date: August 17, 2020    
532  
Publication date
January 01, 2018
Paper language
Abstract
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.
Preferred Citation
Lino, A. F., & de Aquino, A. C. B. (2018). The diversity of the Brazilian regional Audit Courts on government auditing. Revista Contabilidade & Finanças, 29(76), 26-40.
Keywords
governmental audit; Courts of Accounts; external control; audit quality; public sector accounting
Email
This email address is being protected from spambots. You need JavaScript enabled to view it.
Category
Auditing
Type of Paper
Published paper

How to get the paper

From the author (email)
This email address is being protected from spambots. You need JavaScript enabled to view it.
From the journal
http://www.revistas.usp.br/rcf/article/view/141335

Newsletter Subscribe to our Newsletter to get all the latest news

Log In or Sign Up