Abstract

COSTA, Armindo Fernandes da; PEREIRA, José Manuel  and  BLANCO, Sílvia Ruíz. Auditoria do sector público no contexto da nova gestão pública. Tékhne [online]. 2006, n.5-6, pp.201-225. ISSN 1645-9911.

Under the influence of the changes induced by the movement known as New Public Management, the administration in general and the local governments in particular are assuming multiple and fragmented forms, with more and more complex group structures. The administration of this fragmentation and the role of the accounting information in its optimization arise questions about the critical analysis of the present administration system as well as about local governments information and auditing. Paradoxically, in Portugal, despite the multiplicity of control bodies on local governments, the local governments’ accounts are appreciated by the municipal assemblies without the previous analysis of an auditor. In this work we will try to characterize the new universe of local governments, describing the current system of information and analysing the functions and competences of the several bodies of control of the municipal districts, identifying overlappings and gaps in the existing system, in the context of complex group of entities that local governments are assuming.

Keywords : Public Auditing; Local Government Auditing; New Public Management; Internal Audit.

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