Government audit in the federal executive power: proposition of requirements for a working papers management model

Abstract

Introduction: The records management and the importance of its implementation in the organization of working papers in Government Audits processes was the subject of this study. Audits are erformed through a variety of documents, whether they are on any medium, at any time in the life cycle, and even at any "age". Objective: In this context, this paper presents a research carried out in the Postgraduate Program in Information Science whose objective was to propose archival requirements for a working papers management model of government audits. The model aims to provide the public agencies with theoretical support from Archivology for a better performance in front of the audits, thus contributing, to an improvement of public management. The research was justified by the relevance of the theme and by the fact that in the archival literature there are still few papers that discuss the records management in government audit processes, which impacts on governance and compliance, even though the documents are the main inputs and evidentiary allowances used in these processes. Methodology: For its development, were performed: literature review, document analysis, interviews and application of questionnaires to audited and audit institutions. The study was conducted at the Ministry of Science, Technology, Innovation and Communications and the Comptroller General of the Union (CGU). Results: As a result, the research proposed six requirements for a working paper management model aimed at organizing information from audited and audit institutions, thus contributing to an improvement in public management. Conclusions: The elaboration of audit evidence by the audited body added to the documents prepared by the auditor without the proper management of documents, consequently result in disorganized working papers.