A importância da Auditoria Contábil nos contratos firmados com o Poder Público

Abstract

Accounting auditing in contracts signed with the public authorities plays a fundamental role regarding the quality of services or products aimed at society, considering that the purpose of these bidding contracts is the delegation of public services. For this reason, this research aims to demonstrate the procedures for the contract as well as the procedure for their inspection and the positive impact that the inspection generates on society. The research is characterized as qualitative explanatory, as it tends to bring together theory, works and articles that address the subject of bidding processes and public procurement audits and the practice of all these procedures. A society in which the bidding processes are respected, following the rules of Law No. 8.666 / 93 and the post-contractual supervision is effective, can be seen a better use of public resources, as well as the accountability of those who use these procedures to commit wrongdoing.