O Que São Testes de Observância? (controle)

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Última Atualização 8 de março de 2021

A Figura abaixo detalha a divisão dos procedimentos de auditoria. Desconhecemos a autoria – caso você a conheça, nos avise para que possamos dar os devidos créditos.

QUESTÃO CERTA: Um auditor interno, em um primeiro momento, verificou a necessidade de fazer testes para verificação de registros, documentos e ativos tangíveis. Depois, também constatou a necessidade de acompanhar a execução de procedimentos específicos. Nos termos regulados pela Resolução CFC nº 986/2003 (NBC TI 01), para a consecução desses dois objetivos deverá realizar, respectivamente, testes de observância, na modalidade inspeção e testes de observância, na modalidade observação.

Resolução CFC nº 986/2003 (NBC TI 01)

12.2.3.2 – Os testes de observância visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. Na sua aplicação, devem ser considerados os seguintes procedimentos:

a) inspeção – verificação de registros, documentos e ativos tangíveis;

b) observação – acompanhamento de processo ou procedimento quando de sua execução; e

c) investigação e confirmação – obtenção de informações perante pessoas físicas ou jurídicas conhecedoras das transações e das operações, dentro ou fora da entidade.

12.2.3.3 – Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade.

QUESTÃO ERRADA: Os procedimentos de investigação não devem envolver pessoas físicas ou jurídicas alheias à entidade.

QUESTÃO ERRADA: Os testes substantivos asseguram que os procedimentos de controle interno estão em efetivo funcionamento.

QUESTÃO CERTA: A investigação e a confirmação, que consistem na obtenção de informações dentro ou fora da entidade, são procedimentos a serem considerados na aplicação dos testes de observância.

QUESTÃO ERRADA: Os testes de observância visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informação da entidade.

QUESTÃO ERRADA: Considere que tenha sido realizada uma auditoria para verificar se os alimentos destinados à merenda escolar de determinada região haviam sido recebidos e utilizados pelas escolas de acordo com as rotinas estabelecidas e as finalidades do programa. Nessa situação, o exame realizado é do tipo teste substantivo, que visa à obtenção de evidência referente à suficiência, à exatidão e à validade dos dados produzidos pelos sistemas de informação da entidade.

Negativo. É o de observância, e não o substantivo.

QUESTÃO ERRADA: Os testes substantivos buscam assegurar o efetivo funcionamento e cumprimento dos procedimentos de controle interno estabelecidos pela administração.

QUESTÃO ERRADA: Os testes substantivos se dividem em testes de transações e saldos e procedimentos de revisão analítica. O teste de transações e saldos é que indica ao auditor externo as áreas com possíveis problemas e aquelas em que podem ser reduzidos os testes detalhados.

O teste de observância é que indica ao auditor externo as áreas com possíveis problemas e aquelas em que podem ser reduzidos os testes detalhados.

QUESTÃO CERTA: Na auditoria governamental, os testes que têm por objetivo certificar uma segurança razoável de que os procedimentos de controle interno estabelecidos pela Administração estão em efetivo funcionamento e estão sendo cumpridos corretamente são denominados testes: de observância.

QUESTÃO CERTA: Durante a auditoria, a equipe técnica responsável teve dúvida quanto à segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. Para a solução desse problema, é necessária a aplicação de testes: de observância.

QUESTÃO CERTA: Na aplicação dos testes de observância, o auditor deve verificar a: existência e a efetividade dos controles internos.

QUESTÃO CERTA: A auditoria interna na empresa Mel Doce do Brasil S. A., para obter razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade, aplicará procedimentos de auditoria relativamente a: testes de observância.


QUESTÃO CERTA: Os testes realizados com o objetivo de obter uma segurança razoável de que os procedimentos de controle interno estabelecidos pela administração pública estão em efetivo funcionamento e cumprimento são denominados testes: de observância.

QUESTÃO CERTA: Os testes que visam à obtenção de razoável segurança de que os procedimentos de controle interno estabelecidos pela Administração estão em efetivo funcionamento e cumprimento são denominados testes: de observância.

QUESTÃO ERRADA: A constatação da existência real e da integridade das transações evidenciadas nos relatórios contábeis é o principal objetivo dos testes de observância.

Testes de Observância ou de Controle tem como objetivo avaliar se o Controle Interno está operando regularmente.

Teste de Observância (ou de aderência): obtenção de razoável segurança de que os procedimentos de controle interno estabelecidos pela Administração estão em efetivo funcionamento e cumprimento.

Testes Substantivos: obtenção de evidências quanto à suficiênciaexatidão e validação dos dados produzidos pelos sistemas contábil e administrativo da entidade.  

QUESTÃO CERTA: Testes de observância em auditoria estão intimamente ligados à verificação do cumprimento dos procedimentos de controles internos da auditada.

QUESTÃO CERTA: Na execução dos testes de observância, o auditor interno deve adotar os seguintes procedimentos, conforme a Resolução CFC no 986/03:  inspeção, observação e investigação e confirmação. 


12.2.3.2 – Os testes de observância visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. Na sua aplicação, devem ser considerados os seguintes procedimentos:

a) inspeção – verificação de registros, documentos e ativos tangíveis;

b) observação – acompanhamento de processo ou procedimento quando de sua execução; e

c) investigação e confirmação – obtenção de informações perante pessoas físicas ou jurídicas conhecedoras das transações e das operações, dentro ou fora da entidade.

Fonte: (NBC TI 01)

QUESTÃO CERTA: A Controladoria-Geral do Município, considerando a relevância e materialidade da matriz de riscos de auditoria, planeja uma operação na seção encarregada pelo arbitramento da receita tributável dos serviços da construção civil. Na atividade preparatória, levantou-se que há uma normatização interna que prevê:

I. Claramente os casos que serão objeto de arbitramento.

II. Segregação de funções.

III. Emprego de sistema informatizado que registra dados de segurança e alterações realizadas.

IV. Revisão independente por sorteio aleatório de autos de infração.

V. Manutenção de registros por 20 anos.

Visitando o órgão, o auditor acompanhou o procedimento durante sua execução, atestando que, de fato, as normas vêm sendo seguidas, embora tenha deixado de calcular a exatidão de casos específicos. O procedimento adotado refere-se a um teste: de observância que adotou procedimento de observação, restando conclusivo, tendo em vista o cumprimento da norma.

12.2.3.2 – Os testes de observância visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao seu cumprimento pelos funcionários e administradores da entidade. Na sua aplicação, devem ser considerados os seguintes procedimentos:

a) inspeção – verificação de registros, documentos e ativos tangíveis;

b) observação – acompanhamento de processo ou procedimento quando de sua execução; e

c) investigação e confirmação – obtenção de informações perante pessoas físicas ou jurídicas conhecedoras das transações e das operações, dentro ou fora da entidade.

QUESTÃO CERTA: Os procedimentos da Auditoria Interna incluem testes de observância e testes substantivos. Os testes de observância visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento. Quais procedimentos devem ser considerados na aplicação dos testes de observância? Inspeção, observação, investigação e confirmação.

QUESTÃO ERRADA: Caso considere que a avaliação da realização de determinado processo ou que a avaliação da prestação de determinado serviço pela entidade auditada é essencial para a formação de sua opinião, o auditor deve realizar uma inspeção física apropriada.

Negativo. De observância.

INSPEÇÃO – verificação de registros, documentos, ativos tangíveis.

OBSERVAÇÃO – acompanhamentos de processo ou procedimento quando de sua execução.

INVESTIGAÇÃO E CONFIRMAÇÃO – Obtenção de informações perante pessoas físicas ou jurídicas conhecedoras das transações e das operações, dentro ou fora da entidade.

QUESTÃO CERTA: Na etapa de observação e averiguação, os testes de observância são aplicados para determinar se o procedimento está sendo observado corretamente, uma vez que, nessa etapa, o auditor não está preocupado com erros que envolvam valores.

Certa – são testes de controles internos (testes de observância) – valores estão relacionados aos testes substantivos.  

QUESTÃO CERTA: Os testes de aderência ou observância, cujo objetivo é identificar a existência, a efetividade e a continuidade dos controles internos, consistem em um conjunto de procedimentos de auditoria destinado a confirmar se as funções críticas de controle interno estão sendo efetivamente executadas.

Embora não esteja literal de nenhuma norma, é exatamente essa a função do teste de controle/observância/aderência: avaliar os controles internos da entidade/empresa.

Teste de Aderência ou Observância (Teste de Controle) = controle dos procedimentos internos;

Testes Substantivos = verificação das Demonstrações Contábeis.

QUESTÃO CERTA: O auditor, ao examinar as rotinas adotadas pelos servidores de um órgão e as comparar com os manuais da organização e as suas normas de funcionamento, estará efetuando um teste de observância.

Rotinas adotadas = procedimentos de controle interno = processos.

Testes de observância

Visam à obtenção de razoável segurança de que os procedimentos de controle interno, estabelecidos pela administração, estão em efetivo funcionamento e cumprimento.

QUESTÃO ERRADA: A realização de testes de observância tem por objetivo garantir que os procedimentos de controle interno estabelecidos pela administração pública e o sistema contábil das entidades públicas estejam em efetivo funcionamento.

A questão está errada porque os testes de observância não GARANTEM que o controle interno esteja em efetivo funcionamento. Esses testes somente TESTAM o controle interno para ver se ele está em efetivo funcionamento.

QUESTÃO CERTA: Os testes de observância ou testes de controle são testes que objetivam confirmar se os sistemas de controle estabelecidos pelo auditado estão funcionando adequadamente.

QUESTÃO CERTA: Os testes de observância ou testes de controle têm como objetivo assegurar que os procedimentos de controle interno estejam em efetivo funcionamento e cumprimento.

QUESTÃO CERTA: No início de suas atividades de auditoria em uma empresa, um auditor independente, após a leitura dos manuais de utilização dos sistemas de compras da entidade, realizou questionamentos sobre o regime de alçadas e acompanhou o uso desses sistemas na prática, para verificar a eficácia e o desenho da operacionalização dos sistemas. Ele solicitou a um funcionário da empresa auditada que realizasse pedidos de compras fora de sua alçada estipulada nos manuais, para verificar se o sistema exibia algum erro. Nesse caso, o auditor realizou um teste: de controle.

QUESTÃO CERTA: O teste executado para evitar, detectar e corrigir uma distorção relevante em uma afirmação é conhecido como: Teste de Controle.

NBC TA 330 – Teste de controle é o procedimento de auditoria planejado para avaliar a efetividade operacional dos controles na prevenção ou detecção e correção de distorções relevantes no nível de afirmações.

QUESTÃO ERRADA: Teste de controle é o procedimento de auditoria planejado para detectar distorções relevantes no nível de afirmações, ao passo que procedimento substantivo é o procedimento de auditoria planejado para avaliar a efetividade operacional dos controles na prevenção ou detecção e correção de distorções relevantes no nível de afirmações.

QUESTÃO CERTA: O procedimento de auditoria planejado para avaliar a efetividade operacional dos controles na prevenção ou detecção e na correção de distorções relevantes no nível de afirmações, é denominado: teste de controle.

Os Testes de Controle visam à obtenção de razoável segurança de que os procedimentos de controle interno estabelecidos pela administração estão em efetivo funcionamento. Os testes de controle são também denominados de testes de procedimentos, testes de aderência ou testes de observância.

Conforme nos ensina Silvio Aparecido Crepaldi, em seu livro Auditoria Contábil, Teoria e Prática, os testes de controle destinam-se a provar a credibilidade dos procedimentos de controles da empresa.

Por fim, cabe destacar a definição de testes de controle contida no livro de William Boynton e outros, intitulado Auditoria: 

– Testes de controles são realizados para fornecer evidências sobre a eficácia do desenho e da operação das políticas e procedimentos da estrutura de controles internos.

A29. Os testes de controle são definidos para avaliar a eficácia operacional dos controles na prevenção, detecção e correção de distorções relevantes no nível da afirmação. A definição de testes de controles para obtenção de evidência de auditoria inclui a identificação de condições (características ou atributos) que indiquem a realização de controle, e condições de desvio que indiquem desvios da execução apropriada. A presença ou ausência dessas condições pode então ser testada pelo auditor.

Fonte: NBC TA 500 – Evidência de Auditoria

QUESTÃO CERTA: Caso as liberações de recursos referentes aos contratos que determinado órgão auditado mantém com terceiros possam ser efetuadas sem que as etapas anteriores de execução das obras tenham sido realizadas, nessa situação, considerando-se que os testes de controles devem fornecer evidência sobre a eficácia do desenho e operação dos correspondentes controles necessários, poderia ser aplicada, como teste de controle, a verificação do recebimento e da regularidade dos respectivos relatórios, bem como das providências adotadas após análise de seu conteúdo.


A questão é meramente hipotética, já que se o contrato não foi executado, regra, pode ser objeto de rescisão (Rescisão Contratual: inexecução total ou parcial do contrato). Considerando que os testes de controle devem ter evidências sobre o contrato, poderia ser aplicado os testes propostos na questão, entretanto, no presente caso, seria apropriada a fiscalização. A fiscalização é uma técnica de controle que visa a comprovar se o objeto dos programas de governo existe, corresponde às especificações estabelecidas, atende às necessidades para as quais foi definido e guarda coerência com as condições e características pretendidas e se os mecanismos de controle administrativo são eficientes.

QUESTÃO CERTA: Compete ao auditor interno verificar se as normas internas de execução do controle interno estão sendo cumpridas, utilizando-se, para tanto, dos procedimentos de auditoria. Nesse caso, se o auditor necessitar confirmar junto a terceiros as transações da empresa, ele deve efetuar teste de observância.

“Tenha cuidado para não confundir testes de auditoria e procedimentos de auditoria. Os testes de auditoria são de 2 tipos: observância e substantivos. Para realizar cada um desses testes você pode diferentes procedimentos de auditoria (observação, inspeção, circularização, revisão analítica etc.).

O que diferencia os dois tipos de teste é o objetivo deles e não os procedimentos que são aplicados a eles. Sabe-se que:

Os testes substantivos visam à obtenção de evidência quanto à suficiência, exatidão e validade dos dados produzidos pelos sistemas de informações da entidade.

Os testes de observância visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento.

Ou seja, para obter segurança de que os controles internos estão funcionando você pode circularizar certos tipos de informações com terceiros. Da mesma forma, é possível circularizar outros tipos de informações que lhe permitam obter evidências da exatidão e validade dos dados.

Certamente alguns procedimentos de auditoria tem aplicação mais restrita em alguns tipos de teste (ex.: é difícil imaginar como um procedimento de análise de contas pode ser utilizado em um teste de observância). Contudo, deve ficar claro que testes e procedimentos são definições distintas e que, em princípio, você pode usar um mesmo procedimentos para testes de observância e substantivos.

Respondendo à questão, toda vez que um auditor estiver verificando “se as normas internas
de execução do controle interno estão sendo cumpridas”, estaremos diante de testes de observância, independente dos procedimentos utilizados.”

A NBC T 12 amarra os procedimentos realizados no teste de observância: “12.2.3.2 – Os testes de observância visam à obtenção de razoável segurança de que os controles internos estabelecidos pela administração estão em efetivo funcionamento, inclusive quanto ao eu cumprimento pelos funcionários e administradores da entidade. Na sua aplicação, devem ser considerados os seguintes procedimentos”:

a) inspeção

b) observação

c) INVESTIGAÇÃO e CONFIRMAÇÃO – obtenção de informações perante pessoas físicas ou jurídicas conhecedoras das transações e das operações dentro ou fora da entidade.

QUESTÃO CERTA: Os testes de observância dividem-se em testes de transações e saldo e procedimentos de revisão analítica.

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