Como a auditoria interna auxilia na minimização dos pagamentos de indenização ocasionados por descumprimento de contrato: estudo de caso na administração pública

Abstract

This work was a study about how the Internal Audit helps in decreasing the payments by Indemnity caused by breach of contract. The mainly goal was to demonstrate the importance of of a determined public repartition Internal Audit which controls the budgetary and financial execution of the Indemnity expenses as well as it analyzes the payments process. The research investigated the existence and the frequency of this sort of expense and it was showed through graphics and tables the incidence ofIndemnity payments, despite of existing an internal resolution prohibiting the payment of expenses classified as Indemnity. Concerning about the principle which says the Internal Audit has to protect the internal control and make the Public Administration's rules be obeyed, it can be concluded that the tracking of these sort of payments in non-compliance with the internal rules is extremely important. Also it has to be highlighted the Preventive Audit as a form of precaution against these irregular matters. In this work, the name of the public reparition as well as its normatives cannot be published because of the need of mantaining these informations ocult. The values informed are hypothetical.