Auditoria de gestão e a efetividade do gasto público: uma análise das percepções dos contabilistas de uma empresa pública.

Abstract

Every day companies expand more, and many industries are created to better produce their products and thus be able to sell more. What happens with public institutions is more departments in order to develop programmes to absorb all the needs of a population by obtaining resources from taxes, fees and contributions that are passed on by people. The role of audit comes so that all of these situations are audited and reviewed to find errors or fraud of persons handling each sector organisations. That said, was addressed the following issues: what would be the perception of a company's public accountants about the importance of the audit management for gauging the effectiveness of public spending? And how to verify the knowledge about the audit management this work was to highlight the perception of a company's public accountants about the importance of the audit management for gauging the effectiveness of public spending. Because the goal precipuo, a bibliographic search, the application of questionnaires with the public counters, which sought to build a path based on a theoretical-empirical strategy, countersigned statistically through tests with the aid of statistical application SPSS (Statistical Package for the Social Science), version 3.0 for Windows operating system. The data were processed from SPSS (Statistical Package for the Social Science), who helped resolve the hypotheses. All were gathered 10 public accountants. At the end of the study, it was concluded that audit management is of great importance, because it brings a greater degree of "openness" in the public administration, contributes with the measurement of the effectiveness of public spending to approaching what is metaphorically the hotbed of "good" practice public accounting and management worldwide.