INTOSAI e Postulados Básicos

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Os postulados básicos são:

(a) as EFSs devem procurar observar as normas de auditoria da INTOSAI em todos as questões consideradas relevantes. Certas normas não se aplicam a algumas atividades típicas de auditoria das EFSs – inclusive daquelas organizadas como Tribunais de Contas – nem a outros tipos de trabalhos por elas executados. As EFSs devem estabelecer as normas aplicáveis a estes tipos de trabalhos, a fim de garantir efetivamente sua alta qualidade

(b) A EFS deve usar sua própria capacidade de julgamento nas diversas situações que se apresentem no exercício de sua função fiscalizadora.

(c) O maior grau de conscientização da sociedade torna mais evidente a necessidade, tanto de que as pessoas ou entidades gestoras de recursos públicos cumpram sua obrigação de prestar contas, como de que este processo seja adequado e funcione eficazmente.

(d) A implantação, nos órgãos públicos, de sistemas adequados de informação, controle, avaliação e elaboração de relatórios torna mais fácil o cumprimento da obrigação de prestar contas. Os administradores têm a responsabilidade de zelar para que os relatórios financeiros e outras informações sejam corretas e suficientes, tanto na forma como no conteúdo.

(e) De acordo com as necessidades do governo, as autoridades competentes devem promulgar normas de contabilidade aceitáveis atinentes à elaboração e divulgação dos relatórios financeiros. Já as entidades auditadas devem adotar objetivos e metas de desempenho específicos e mensuráveis.

(f) A aplicação efetiva de normas contábeis aceitáveis deve resultar na apresentação fidedigna da situação financeira e dos resultados das operações.

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(g) A existência de um sistema de controle interno adequado reduz ao mínimo o risco de erros e irregularidades.

(h) O estabelecimento de disposições legais facilita a cooperação das entidades auditadas, tanto no que diz respeito à manutenção dos dados pertinentes, necessários à avaliação global das atividades auditadas, quanto no que se refere ao acesso a todos estes dados.

(i) Todas as atividades de fiscalização da EFS devem ser desempenhadas no exercício de sua competência legal.

(j) as EFSs devem aperfeiçoar as técnicas usadas para auditar a validade dos procedimentos de mensuração do desempenho.

(k) as EFSs devem evitar conflitos de interesses entre o auditor e a entidade auditada.

QUESTÃO ERRADA: O maior grau de conscientização da sociedade não torna mais evidente a necessidade de que as pessoas ou entidades gestoras de recursos públicos cumpram sua obrigação de prestar contas, como também que esse processo seja adequado e funcione eficazmente.

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