NAT: O Que É Auditoria de Conformidade?

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FGV (2023):

QUESTÃO CERTA: Após o recebimento de uma série de recomendações e notificações do tribunal de contas sobre a aplicação de recursos de transferências vinculados à área de educação, uma entidade do setor público decidiu realizar uma auditoria com o objetivo de avaliar se ações realizadas na área ao longo do último exercício financeiro observaram os regulamentos aplicáveis aos recursos transferidos para esta área. À luz desse objetivo e dos Princípios Fundamentais de Auditoria do Setor Público, o auditor deverá planejar o trabalho com base nas normas para realização de auditoria: de conformidade.

CEBRASPE (2018):

QUESTÃO ERRADA: As auditorias de conformidade constituem espécies de auditorias de regularidade e são realizadas sobre demonstrações orçamentárias, financeiras e patrimoniais.

Segundo as Normas de Auditoria do TCU:

“Auditorias de regularidade, que objetivam examinar a legalidade e a legitimidade dos atos de gestão dos responsáveis sujeitos à jurisdição do Tribunal, quanto aos aspectos contábil, financeiro, orçamentário e patrimonial. Compõem as auditorias de regularidade as auditorias de conformidade e as auditorias contábeis.

O erro da questão foi omitir o aspecto contábil.

CEBRASPE (2021):

QUESTÃO ERRADA: A auditoria de conformidade envolve exclusivamente a parte responsável pela gestão dos recursos públicos, os analistas de controle externo e o auditor chefe do tribunal de contas.

CEBRASPE (2016):

QUESTÃO CERTA: Na auditoria de regularidade, deve-se verificar a conformidade de leis e regulamentos aplicáveis.

Auditoria de Regularidade (ou Conformidade, são a mesma coisa) são instrumentos de fiscalização utilizados pelo TC para examinar a legalidade e legitimidade dos atos de gestão.

Não confundir com a Auditoria de Avaliação de Gestão, que é responsável por certificar a regularidade das contas.

CEBRASPE (2015):

QUESTÃO CERTA: Uma auditoria para avaliar denúncia de irregularidade de natureza contábil em uma instituição financeira pública insere-se no campo das auditorias de regularidade.

1 – Auditoria Privada: realizada no âmbito das empresas privadas, e podemos subdividi-la em Auditoria Interna e Auditoria Externa.

2 – Auditoria Governamental: conjunto de técnicas que visa avaliar a gestão pública, pelos processos e resultados gerenciais, e a aplicação de recursos públicos por entidades de direito público e privado, mediante a confrontação entre uma situação encontrada com um determinado critério.

3 – Auditoria Tributária/Fiscal: realizada pelo Governo sobre o patrimônio privado com a finalidade de identificar e corrigir as atitudes contributivas, principalmente nas áreas de impostos, taxas e contribuições (INSS, FGTS, IR, etc).

4 – Auditoria de Gestão Pública: realizada pelo Estado visando ao controle de sua gestão, observando, além dos princípios de auditoria geral, aqueles que norteiam a Administração Pública: moralidade, publicidade, impessoalidade, economicidade e eficiência.

5 – Auditoria de conformidade ou de regularidade: é o instrumento de fiscalização utilizado pelo Tribunal de Contas para examinar a legalidade e a legitimidade dos atos de gestão dos responsáveis sujeitos a sua jurisdição, quanto ao aspecto contábil, financeiro, orçamentário e patrimonial.

6 – Auditoria operacional: consiste em avaliar as ações gerenciais e os procedimentos relacionados ao processo operacional, procurando auxiliar a administração na gerência e nos resultados, por meio de recomendações que visem aprimorar procedimentos.

7 – Auditoria de demonstrações contábeis: é o principal trabalho da Auditoria Externa ou independente, sendo realizada por auditores que não fazem parte da estrutura da empresa, por profissional independente, sem ligação com os quadros da empresa, tendo sua atuação regulada por contrato de serviços.

8 – Auditoria de sistemas financeiros: tem como foco determinar se a informação financeira de uma entidade é apresentada de acordo com o marco regulatório e a estrutura de relatório financeiro aplicável.

9 – Atividades de estudo e consultoria: atividade de aconselhamento e serviços relacionados ao cliente, cuja natureza e amplitude sejam com ele acordados e que se destinem a adicionar valor e melhorar as operações da organização.

Fluxo Consultoria (2011):

QUESTÃO CERTA: A auditoria da gestão financeira, orçamentária e patrimonial, quanto a sua regularidade, caracteriza-se como: Auditoria de Conformidade.

CEBRASPE (2009):

QUESTÃO ERRADA: O controle interno operacional está relacionado à observância da regulamentação pertinente.

Operacional não, de conformidade. Errado.

CEBRASPE (2007):

QUESTÃO ERRADA: Considere-se que, em cumprimento a decisão do TCU, tenha sido elaborado relatório de auditoria na área de licitações e contratos de determinado tribunal e tenham sido constatadas as seguintes falhas na condução de procedimentos licitatórios: edital de licitação com imposições restritivas à competição; prévio cadastramento de licitantes no sistema integrado de cadastramento unificado de fornecedores; exigências, durante a fase de habilitação de licitantes, de documentos não-previstos em lei específica; falta de critério de aceitabilidade dos preços unitário e global. Nesse caso, a situação descrita caracteriza uma auditoria operacional.

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ERRADO. A questão está relacionada à auditoria de regularidade ou conformidade. Em diversas passagens do texto, é possível notar que os atos estão indo contra a lei, ou seja, são ilegais. Nesse contexto, necessário destacar que a Auditoria de Regularidade objetiva examinar a legalidade e a legitimidade dos atos de gestão dos responsáveis sujeitos à jurisdição do Tribunal, quanto aos aspectos contábil, financeiro, orçamentário e patrimonial. Compõem as auditorias de regularidade as auditorias de conformidade e as auditorias contábeis.

CEBRASPE (2010):

QUESTÃO ERRADA: A partir da IN TCU n.º 47/2004, ficou evidente a necessidade de o TCU incluir, no exame e julgamento das tomadas e prestações de contas dos gestores, o controle de conformidade, que corresponde à comparação entre os objetivos, diretrizes e metas instituídos e os resultados obtidos em termos de eficiência, eficácia e efetividade.

Fundamentação: (…) “Em tal definição, exame de conformidade significa a análise da legalidade, legitimidade e economicidade da gestão em relação a padrões normativos e operacionais, expressos nas normas e regulamentos aplicáveis, e da capacidade dos controles internos de identificar e corrigir falhas e irregularidades; e exame de desempenho representa a análise da eficácia, eficiência, efetividade e economicidade da gestão em relação a padrões administrativos e gerenciais, expressos em metas e resultados negociados com a administração superior ou definidos nas leis orçamentárias, e da capacidade dos controles internos de minimizar riscos e evitar falhas e irregularidades.” (Fonte: Livro Controle Externo – Luiz Henrique Lima)

FGV (2018):

QUESTÃO CERTA: Assinale a opção que indica o instrumento de Auditoria Governamental que deve ser adotado quando se examina a legalidade, a legitimidade e a economicidade dos atos de gestão, quanto ao aspecto contábil, financeiro, orçamentário, patrimonial e operacional: Auditoria de Conformidade.

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