O artigo compara o conteúdo das Normas de Auditoria Governamental com os processos de auditoria que são efetivamente realizados nos diversos Tribunais de Contas brasileiros em relação às contas de governos municipais. Ainda, identifica o escopo de auditoria priorizado pelos Tribunais de Contas e se esta é realizada presencialmente. As práticas de auditoria realizadas por 105 Auditores de Tribunais de Contas foram coletadas e comparadas com a percepção de 344 contadores municipais a eles jurisdicionados. Os resultados apontam para baixa observação de uso padronizado de Normas de Auditoria Governamentais, dando evidências do gap regulação-prática. Complementa-se que o escopo de auditoria dos Tribunais de Contas é voltado à legalidade, com baixa atenção à auditoria presencial. O artigo discute as implicações das práticas de auditoria observadas sobre (i) o monitoramento da atual reforma na contabilidade pública, (ii) as informações consolidadas no Balanço do Setor Público Nacional (BSPN), e (iii) mecanismos de accountability no desenho de políticas públicas.
Os atuais 33 Tribunais de Contas regionais brasileiros são responsáveis por acompanhar o ciclo de gestão financeira de governos estaduais e municipais e a legalidade dos atos de mais de 20.000 organizações públicas vinculadas a esses Estados e municípios. Este artigo tem como objetivo analisar a diversidade da configuração interna desses Tribunais de Contas regionais e discutir possíveis associações com a qualidade da auditoria financeira realizada por suas equipes. Foram realizadas entrevistas com auditores externos e diretores de tecnologia da informação de 18 tribunais, trianguladas com documentos oficiais disponibilizados pelos Tribunais de Contas, como relatórios anuais de atividades e manuais de auditoria. Partindo de fatores determinantes da qualidade da auditoria externa identificados na literatura, a análise de conteúdo das entrevistas identificou as características formativas da configuração de cada tribunal analisado. Apesar de todos os tribunais no Brasil terem como origem comum o modelo napoleônico de corte de contas, a análise traz como resultado que suas configurações variam quanto à organização e formação das equipes, ao uso de rodízio na alocação das tarefas de auditoria e à automatização dos sistemas de coleta de dados de jurisdicionados. Discute-se que a diferença na configuração dos tribunais, dada a demarcação de sua área de jurisdição, contribuiria a diferentes níveis de coerção em governos estaduais e municipais, à medida em que a configuração apresenta uma combinação de características que inibe ou amplia a qualidade da auditoria. A partir da literatura de alinhamento organizacional, o artigo alerta sobre o uso de variáveis para tratar o efeito da qualidade da auditoria nos estudos em finanças municipais. ; Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts' configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.
ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts' configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.
ABSTRACT Currently, the 33 regional audit courts are responsible to monitor the public financial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. This article aims to analyze the diversity of internal configuration of these regional audit courts and to discuss the potential associations with the financial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to official documents from the audit courts, such as audit manuals and activities reports. The audit quality drivers were identified within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identified configurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. The discussion shows that dissimilarities on the courts' configurations, as they are responsible to audit a specific country area, will contribute to a different coercion level on fiscal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. This paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality effects in the public finance studies in Brazil.
This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil. Data collection automation is part of the digital transformation in the field of auditing; however, the literature on public sector auditing in Brazil, on digital transformation, or digital infrastructure, does not analyze how this transformation occurs and how the infrastructures are stabilized and shape the field of auditing. Data collection automation has unexpected implications for the content of public sector audits and the financial management of the public sector auditees. Identifying the trajectories for digital tools of data collection automation enables a discussion on whether currently adopted solutions vary and the effects on the standardization of government audits. The automation of data collection by the Court of Accounts, particularly its scope and frequency, affects how the audited public organizations prioritize the adoption and maintenance of accounting, budgeting, and financial planning policies and processes. The digital infrastructures that emerge from these digital tools shape the entire field of auditing, they become embedded, and they increase the cost of future changes, perpetuating the heterogeneity in the auditing and financial management of governments in the Brazilian federation. The article presents a longitudinal case study (1994 to 2020), with narratives built based on questionnaires and interviews with auditors from 26 Courts of Accounts. The automation of budgetary and accounting data collection by Courts of Accounts has changed the logic of the field of government auditing in Brazil. The digital infrastructures that emerge by connecting Courts and the audited public organizations under their jurisdictions have embedded concepts, definitions, and implicit expectations in a remote auditing logic.
O objetivo deste trabalho foi identificar as trajetórias de automatização da coleta de dados em diversos Tribunais de Contas, as características comuns aos sistemas que emergiram e os impactos para os controles fiscal e contábil no Brasil. A automação de coleta de dados é parte da transformação digital no campo de auditoria, porém, as literaturas de auditoria pública no Brasil, de transformação digital ou de infraestrutura digital, não analisam como tal transformação se dá e como as infraestruturas se estabilizam e moldam o campo de auditoria. A automação da coleta de dados traz implicações inesperadas para o conteúdo da auditoria pública e de gestão financeira dos órgãos fiscalizados. A identificação das trajetórias dessa automatização permite discutir as diversas soluções presentes no campo e como isso afeta a uniformização da auditoria de governos. A automatização da coleta de dados pelos Tribunais de Contas, sobretudo o escopo e a frequência dessa coleta, induz como os órgãos fiscalizados priorizam a adoção e a manutenção de políticas e processos contábeis, orçamentários e de planejamento financeiro. As infraestruturas digitais que emergem desses sistemas moldam todo o campo de auditoria, enraízam-se e aumentam o custo de mudança futuro, perpetuando a heterogeneidade na fiscalização e na administração financeira de governos na federação. O artigo apresenta um estudo de caso longitudinal (1994 a 2020), com narrativas construídas a partir de questionários e entrevistas com analistas de controle externo de 26 Tribunais de Contas. A automatização da coleta de dados orçamentários e contábeis pelos Tribunais de Contas tem alterado a lógica do campo de auditoria de governos no Brasil. As infraestruturas digitais que emergem ao conectar Tribunais e seus jurisdicionados enraizaram conceitos, definições e expectativas implícitas na lógica de auditoria remota. ; This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil. Data collection automation is part of the digital transformation in the field of auditing; however, the literature on public sector auditing in Brazil, on digital transformation, or digital infrastructure, does not analyze how this transformation occurs and how the infrastructures are stabilized and shape the field of auditing. Data collection automation has unexpected implications for the content of public sector audits and the financial management of the public sector auditees. Identifying the trajectories for digital tools of data collection automation enables a discussion on whether currently adopted solutions vary and the effects on the standardization of government audits. The automation of data collection by the Court of Accounts, particularly its scope and frequency, affects how the audited public organizations prioritize the adoption and maintenance of accounting, budgeting, and financial planning policies and processes. The digital infrastructures that emerge from these digital tools shape the entire field of auditing, they become embedded, and they increase the cost of future changes, perpetuating the heterogeneity in the auditing and financial management of governments in the Brazilian federation. The article presents a longitudinal case study (1994 to 2020), with narratives built based on questionnaires and interviews with auditors from 26 Courts of Accounts. The automation of budgetary and accounting data collection by Courts of Accounts has changed the logic of the field of government auditing in Brazil. The digital infrastructures that emerge by connectingCourts and the audited public organizations under their jurisdictions have embedded concepts, definitions, and implicitexpectations in a remote auditing logic.
This article proposes a theoretical framework to explain the failure of the compulsory adoption of new practices in the financial management cycle in local governments. The empirical analysis applies the framework to the control systems implementation in Brazilian municipalities. The findings of a qualitative comparative analysis applied to seven local governments show that despite human capabilities and information systems being a necessary condition, they are insufficient to deeply implement such internal control practices. Institutional capital is a condition sine qua non for the adoption of new practices on financial management and control in Brazilian local governments. The adoption of such reforms depends on an active network of powerful actors involved in institutional work supporting the changes. ; Este artículo propone un modelo para explicar fallas en la adopción obligatoria de nuevas prácticas en el ciclo de gestión financiera en municipios. Empíricamente, se aplica el modelo a la adopción de los sistemas de control interno en municipios brasileños. Las evidencias del análisis comparativo cualitativo (qualitative comparative analysis — QCA) en siete municipalidades demuestran que la existencia de recursos humanos y de sistemas son una condición necesaria, pero no suficiente para la implementación de las prácticas del control interno. El capital institucional es una condición sine qua non para la adopción de nuevas prácticas de gestión y control financiero en gobiernos locales en Brasil. La adopción de esas reformas depende del apoyo de varios "actores con poder" que realizan trabajo institucional en pro de las reformas. ; Este artigo propõe um modelo para explicar falhas na adoção compulsória de novas práticas no ciclo de gestão financeira em municípios. Empiricamente, aplica-se o modelo à adoção de sistemas de controle interno (SCI) em municípios brasileiros. As evidências da análise qualitativa comparada (qualitative comparative analysis — QCA) em sete prefeituras mostram que, apesar de recursos humanos e de sistemas serem condição necessária, eles não são suficientes para a implementação das práticas de controle interno. O chamado capital institucional é uma condição sine qua non para a adoção de novas práticas de administração e controle financeiro em governos locais no Brasil. A adoção dessas reformas depende da atuação de uma rede de "atores com poder" que realizam trabalho institucional em prol das mudanças.
PurposeThe successful implementation of International Public Sector Accounting Standards (IPSAS) depends on the adoption and subsequent maintenance of accrual accounting policies. Moreover, Financial Management Information Systems (FMIS) are important drivers of reforms, and their replacement might disrupt the execution of accrual accounting policies. This paper aims to analyze the effects of FMIS replacement (or maintenance) on the retention of accrual accounting policies in Brazilian local governments.Design/methodology/approachThe research adopts a sequential mixed-methods approach, starting with a quantitative analysis of the presence of accrual accounting policies in local governments and the effects of FMIS replacement. Next, a qualitative analysis is conducted with a survey, documents and interviews to observe the FMIS replacement process. Our analysis focuses on local governments from one state in Brazil, but the context is highly transferable to other states, as the same procurement law and accounting regulations apply.FindingsFMIS replacement may reduce accounting policies retention; consequently, public procurement regulation may induce a public procurement context in which the IPSAS project would find more difficulties to prosper.Research limitations/implicationsThis research contributes to the IPSAS literature by examining the phenomenon of accounting policies retention or persistence, as one should not take it for granted that an adopted accounting procedure will be sustained over time. The analysis argues that FMIS replacement due to compulsory rebidding should be carefully considered.Practical implicationsPromoters of accounting reforms may consider the regulation of contracting out for FMIS a relevant issue to the institutionalization of accounting policies.Originality/valueThe analysis innovates by linking IPSAS accounting reform to the contracting out of FMIS.
