Elaboração dos procedimentos de auditoria de obras rodoviárias do TCE/TO

Abstract

In Brazil, the Federal Constitution established two types of control for the government: the external, which is exercised by the Legislative Branch, with the help of the Courts of Accounts; and the internal, which is mandatory for all Powers. The Tocantins Court of Accounts is responsible for accounting, financial, budgetary, operational and patrimonial inspection of the State, the municipalities and their entities of the direct and indirect administrations. The audit inspection work, in order to achieve its purpose, must be adequately planned, in order to foresee the nature, extent and depth of the procedures that will be employed in it. Therefore, when inspecting a road work, the inspection must be attentive to the various provisions of the technical standards that regulate each service and the specific procedure for each service. The research involved the elaboration of procedures for earthwork, base and sub-base and coating of a flexible paved highway. For each of these steps, the action proposals are listed, demonstrating the relevance of each point and describing the steps to be followed by the auditors.