O Que É Auditoria Financeira? (Com Exemplos)

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FGV (2022):

QUESTÃO CERTA: Os principais tipos de auditoria do setor público são as auditorias de demonstrações financeiras, as auditorias de conformidade e as auditorias operacionais. Em relação ao objeto e à informação do objeto no tipo de auditoria correspondente, assinale a afirmativa correta: Os objetos de uma auditoria financeira são a posição financeira, o desempenho, o fluxo de caixa ou outros elementos que são reconhecidos, mensurados e apresentados em demonstrações financeiras, enquanto a informação do objeto são as demonstrações financeiras.

ISSAI 100

30. As auditorias financeiras são sempre trabalhos de certificação, uma vez que são baseadas em informações financeiras apresentadas pela parte responsável. As auditorias operacionais são, normalmente, trabalhos de relatório direto. As auditorias de conformidade podem ser trabalhos de certificação, de relatório direto ou ambos ao mesmo tempo. Constituem o objeto ou a informação do objeto nos três tipos de auditoria cobertos pelas ISSAI os seguintes:

· Auditoria financeira: o objeto de uma auditoria financeira é a posição financeira, o desempenho, o fluxo de caixa ou outros elementos que são reconhecidos, mensurados e apresentados em demonstrações financeiras. A informação do objeto são as demonstrações financeiras.

· Auditoria operacional: o objeto de uma auditoria operacional é delimitado pelos objetivos e questões de auditoria. Os objetos podem ser programas específicos, entidades, fundos ou certas atividades (com seus produtos, resultados e impactos), situações existentes (incluindo causas e efeitos), assim como informações financeiras ou não financeiras sobre qualquer um desses elementos. O auditor mensura ou avalia o objeto para avaliar a extensão na qual os critérios estabelecidos foram ou não atendidos.

· Auditoria de conformidade: o objeto de uma auditoria de conformidade é delimitado pelo escopo da auditoria. Podem ser atividades, transações financeiras ou informações. Em trabalhos de certificação sobre conformidade, o auditor foca na informação do objeto, que pode ser uma declaração de conformidade com uma estrutura de relatório estabelecida e padronizada.

FGV (2022):

QUESTÃO CERTA: Com base nos Princípios Fundamentais de Auditoria do Setor Público (ISSAI 100), a norma ISSAI 200 foi desenvolvida para abordar os princípios-chave relacionados a uma auditoria de demonstrações financeiras no setor público. Um trabalho de auditoria financeira em entidades públicas, consoante disposições da citada norma, tem como foco: determinar se a informação financeira de uma entidade é apresentada de acordo com o marco regulatório aplicável.

ISSAI 200, página 1, item 4:

A auditoria financeira 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. O escopo das auditorias financeiras no setor público pode ser definido pelo mandato da EFS como um misto de objetivos de auditoria para além dos objetivos de uma auditoria de demonstrações financeiras preparadas de acordo com uma estrutura de relatório financeiro. Esses objetivos podem incluir a auditoria de:

  • contas de governo ou de entidades públicas ou outros relatórios financeiros, não necessariamente preparados de acordo com uma estrutura de relatório financeiro de propósito geral;
  • orçamentos, ações orçamentárias, dotações e outras decisões sobre a alocação de recursos e a sua execução;
  • políticas, programas ou atividades definidas por suas bases legais ou fontes de financiamento;
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  • áreas de responsabilidade legalmente definidas, tais como as responsabilidades de ministérios; e
  • categorias de receitas ou despesas ou de ativos ou passivos.”

CEBRASPE (2015):

QUESTÃO ERRADA: As auditorias financeiras são sempre trabalhos de certificação, uma vez que o auditor deve considerar o risco e a materialidade ao selecionar o objeto e os critérios a serem adotados no exame a ser realizado.

Errado, pois relatório direito é quando o auditor escolhe o objeto e o critério e certificação é quando ele não escolhe nenhum desses dois.

Errada

Auditoria operacional

Normalmente, são trabalhos de relatório direto. Ou seja, o auditor avalia o objeto (Opinião)

Auditoria financeira

São sempre trabalhos de certificação. Ou seja, o auditor mensura o objeto. (Conclusão)

Segundo a ISSAI 200, as auditorias financeiras são sempre trabalhos de certificação, uma vez que são baseadas em informações financeiras apresentadas pela parte responsável. Em trabalhos de relatório direto, e não de certificação, é que o auditor seleciona o objeto e os critérios, levando em consideração risco e materialidade.

39. Nos trabalhos de certificação é a parte responsável quem mensura o objeto de acordo com os critérios e apresenta a informação do objeto, sobre a qual o auditor então obtém evidência de auditoria suficiente e apropriada para proporcionar uma base razoável para expressar uma conclusão.

40. Nos trabalhos de relatório direto é o auditor quem mensura ou avalia o objeto de acordo com os critérios. O auditor seleciona o objeto e os critérios, levando em consideração risco e materialidade. O resultado da mensuração do objeto de acordo com os critérios é apresentado no relatório de auditoria na forma de achados, conclusões, recomendações ou de uma opinião. A auditoria do objeto pode também proporcionar novas informações, análises ou novas perspectivas.

41. As auditorias financeiras são sempre trabalhos de certificação, uma vez que são baseadas em informações financeiras apresentadas pela parte responsável. As auditorias operacionais são, normalmente, trabalhos de relatório direto. As auditorias de conformidade podem ser trabalhos de certificação, de relatório direto ou ambos ao mesmo tempo. (ISSAI 100, 30).

CEBRASPE (2012):

QUESTÃO ERRADA: Utiliza-se a auditoria operacional para avaliação do desempenho da administração, dos sistemas de planejamento e de controle de qualidade relativos às operações financeiras da entidade auditada.

Negativo. Auditoria financeira.

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