AUDITORS' PERCEPTION ON THE ROLE OF GOVERNMENT AUDITING FOR TRANSPARENCY OF PUBLIC MANAGEMENT: A STUDY IN THE COURT OF PARAÍBA

Authors

  • Maria Simone de Lacerda Antonino
  • Karla Katiuscia Nobrega de Almeida Universidade Federal da Paraíba
  • Tiago Henrique de Souza Echternacht Universidade Federal da Paraíba
  • Robério Dantas de França Universidade Federal da Paraíba

Abstract

In the context of government auditing, this study investigated the perception of the auditors of the Court of the State of  Paraíba - TCE/PB, as the contribution of government auditing in the transparency of public management, and identify their perception on the level of auditors satisfaction of society as to the functions they perform. To this end, we carried out exploratory descriptive study, using bibliographical research, documental and survey with questionnaires to auditors TEC/PB, obtaining a representative sample of 80% of the population chosen. The results showed that the perception of respondents, the government audit is a tool of state control for better use of public resources and that has contributed to transparency, but this contribution is limited primarily by lack of timeliness in the dissemination of audit reports and comprehensibility of the information published. It is concluded that the perception of auditors TEC/PB is found that your work has contributed to public transparency, with limitations on the timeliness and comprehensiveness of the information disclosed.

 

Keywords: Transparency. Government Auditing. TCE/PB.

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Author Biographies

Karla Katiuscia Nobrega de Almeida, Universidade Federal da Paraíba

Professora Assistente do Departamento de Finanças e Contabilidade, da Universidade Federal da Paraíba, Campus I

Tiago Henrique de Souza Echternacht, Universidade Federal da Paraíba

Professor Assistente do Departamento de Finanças e Contabilidade, da Universidade Federal da Paraíba, Campus I

Robério Dantas de França, Universidade Federal da Paraíba

Professor Assistente do Departamento de Finanças e Contabilidade, da Universidade Federal da Paraíba, Campus I

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Published

06-02-2013

How to Cite

ANTONINO, M. S. de L.; NOBREGA DE ALMEIDA, K. K.; ECHTERNACHT, T. H. de S.; FRANÇA, R. D. de. AUDITORS’ PERCEPTION ON THE ROLE OF GOVERNMENT AUDITING FOR TRANSPARENCY OF PUBLIC MANAGEMENT: A STUDY IN THE COURT OF PARAÍBA. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 1, p. 179–199, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/3314. Acesso em: 22 nov. 2024.

Issue

Vol. 5 No. 1 (2013): Jan./Jun.

Section

ARTICLES

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