QUESTÃO CERTA: Enquanto no setor privado a auditoria interna pode se limitar à verificação da economicidade e da eficiência da entidade auditada, no setor público, além dessa verificação, a auditoria interna deve avaliar também informações contábeis.
Errado, pois a auditoria baseada nos indicadores / aspectos 4E’s (economicidade, eficiência, eficácia e efetividade) é chamada auditoria operacional – cabendo ser utilizada, solitariamente, tanto pelo setor privado quanto pelo setor público – sendo desnecessário, portanto, ao Poder Público misturá-la com avaliação de informações contábeis (objeto da auditoria contábil).
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