Audit indicators of public sector financial statements

an analysis in cities with accounts judged irregular

Abstract

The general objective of this work is to analyze the audit indicators of the financial statements applied to the public sector in three cities in the State of Paraná, which had their accounts judged irregular by the State Court of Auditors (TCE-PR). It also seeks to identify the indicators of these cities, verify the reasons that led them to have their accounts judged irregular by the external control entity and comparatively analyze the indicators before and after the irregularities. To this end, the research is configured as applied, in terms of its nature, with a mixed, descriptive and documentary research outline, carried out based on the financial statements of public entities, objects of this work, from 2017 to 2020. From the analysis of the indicators, it was possible to identify that little is related to the reasons for the cities to have their accounts judged irregular by the external control body, but they can, at some point, contribute to municipal managers in identifying points for improvement and readjustment or reallocation of resources in their cities. In this sense, the study presents contributions to internal control bodies in the sense of developing mechanisms for early identification of distortions in the financial statements and public accounts of municipal entities.