Governança corporativa e auditoria: a influência da teoria da agência na execução destas funções na empresa estatal

Abstract

As a matter of border studies in Public Administration, corporate governance in state-owned enterprises has raised and generated much debate and questions about the state's role as shareholder. Public companies, although it is organized on the basis of management fundamentals that underpin the private company, have their management covered by a complex and diffuse chain agents (directors and officers) and ministerial structure policy based government representing the state (main). This relationship between principal and agent arise agency conflicts, because of different interests, and the decisions may favor an opportunistic management, which is one of agency problems, in which the agent is to increase your personal satisfaction, often against the interests of the principal. The Internal Audit emerges as a management tool directed towards a comprehensive and integrated approach to any institution, which allows its leaders to act with security and a more thorough knowledge of operational reality. In this sense, the contribution to achieving organizational objectives, through a systematic and disciplined approach to evaluating and improving the effectiveness of the corporate governance system requires knowledge and differentiated practices. Thus, the approaches of excellence for internal audit assessments can contribute to the strengthening of corporate governance and mitigation of agency conflicts in state companies