A terceirização da Auditoria Interna no Setor Público como suporte à Transparência das Contas Públicas

Abstract

Internal auditing is an activity of great importance for the entities, and in the case of the Public Sector, we believe that this importance is much greater, as it helps the transparency of accountability to society. This activity seeks to evaluate the internal control processes, the risks and the results obtained from the operations. We must emphasize that internal control is the main tool for internal audit. As in any activity, risks can also be identified in the audit, which can be internal or external and, therefore, risk management is necessary to reduce the number of uncertainties that can become problems. As verified, in the Public Sector the internal audit is carried out by the Comptroller General, and this work sought through bibliographic research sources that could substantiate its main intention, which is to present as a proposal the outsourcing of internal audit in the Public Sector, aiming at increasing the reliability and transparency in the rendering of public accounts, leaving this responsibility to a company completely independent from public management, carried out by specialized professionals and updated with the audit activity, allowing the performance of work with impartiality and impartiality, with a more effective return to society and with the mission of giving greater transparency to the management of public resources.