The contribute in the public accounting and auditing governmental to a best transparency in the state administration to the fight against corruption in Brazil

Abstract

This work focuses on the role of transparency and society control in the combat to corruption in Brazil and how the governmental accounting and auditing help in this evolutionary process. Thus, the study was realized inside the Account Science field and discusses the public accounting and auditing government, as well as transparency in state administration and it has as theme the role of accounting and auditing in state organizations. The study’s objective is to demonstrate how the public accounting and auditing governmental influence state transparency and consequently contribute to the fight against corruption in Brazil. As for goals, is defined as exploratory. As for the procedures is considered a literature search study and the approach to the research problem is classified as qualitative. According to the theoretical apparatus on the present study, realizes that important programs have been introduced over the last ten years to prevent and combat corruption. Mechanisms have been created to strengthen the social control over public companies and to warn society to act together with the control organizations. It is important to highlight that to fight against corruption in a country with continental proportion like Brazil, it is essential to that the accounting services and the internal and external control organizations work together. It follows that, although Brazil still has a long way to go, it is clear that the initiatives to adjust practices of internal control and external to the real needs of society are in constant improvement.