Auditoria financeira é assunto da auditoria interna?
DOI:
https://doi.org/10.61681/revistasimetria.v1i12.180Palabras clave:
auditoría gubernamental,, auditoría financiera, auditoría interna, control interno, experiencia internacionalResumen
La auditoría interna juega un papel importante para las organizaciones tanto en el sector público como en el privado. La evaluación de los controles internos tiene como objetivo agregar valor y mejorar las operaciones de una entidad. En el sector público, la auditoría gubernamental, dividida en dos áreas (auditoría externa y auditoría interna), ha sufrido diversos cambios en las últimas décadas, impactando su modo de operar. Las reformas gerenciales del sector público, influenciadas por las ideas derivadas de la Nueva Gestión Pública, también han afectado la auditoría gubernamental, ampliando la discusión sobre diversos temas relacionados con el campo, como la medición del desempeño, el alcance y los enfoques de la auditoría. En el caso brasileño, todavía hay algunas cuestiones que necesitan ser discutidas en la literatura, como el uso de técnicas de auditoría financiera por parte de las unidades de auditoría interna del gobierno. A partir de este contexto, el presente artículo presenta una discusión sobre el uso de la auditoría financiera por parte de las auditorías internas, a través de un análisis de contenido que abarcó 19 artículos científicos publicados en inglés entre 2001 y 2023 (hasta julio). Los análisis indicaron que hay evidencia en alrededor de 20 países del uso de la técnica por parte de las unidades gubernamentales de auditoría interna. También se observó que el papel de la auditoría interna definido por los órganos reguladores era similar al propuesto por la literatura analizada. Las limitaciones de la investigación demuestran que existe evidencia adicional de uso en otros países, sin embargo, no se cubre en el documento actual. Por lo tanto, la investigación proporciona una lista no exhaustiva de evidencia del uso de técnicas de auditoría financiera por parte de las unidades de auditoría interna del gobierno, limitada a investigaciones originales.
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