Auditoria nas demonstrações Contábeis na Prefeitura de Sananduva- RS

Abstract

The internal audit assists in the reliability of the accounting records, and assesses the degree of reliability in the published financial statements. In the public sector, the audit provides verification that the published data is in compliance with the law in force, providing improvements for the management of the public entity. In the Financial Statements, it aims to present a set of information, which assist in decision making within the city hall. Thus, through the collection of data taken from the Financial Statements in the period from 2018 to 2019, it presented the conversion of numbers to effective information for decision making and the verification of published accounting records. The methodology applied the scientific research that it identifies as diagnostic research, as it is the result of a critical analysis before the financial statements and the Brazilian norms that guide it, the objectives being as descriptive research, because it analyzes and identifies facts and data to carry out a study and interpretations of it, obtaining a qualitative and quantitative research as an approach to the problem, as the project demonstrates to demonstrate the degree of the applied foundations and the understanding of the results presented, and the technical procedures being documentary,