Escolha do critério de auditoria

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QUESTÃO CERTA: Nas auditorias operacionais dos tribunais de contas, a escolha do critério de auditoria converge para a flexibilidade, além de frequentemente contemplar elementos de discricionariedade e de julgamento profissional.

Correta. Fundamento: “Manual de Auditoria Operacional do TCU”, 2010 Item 95: “Nas auditorias operacionais, a escolha do critério de auditoria é mais flexível e frequentemente contém elementos de discricionariedade e de julgamento profissional. (…)”.

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