O uso de sistemas de informações gerenciais em processos de auditoria no tribunal de contas do Estado da Paraíba

Abstract

In the modern world, the use of Management Information Systems generates an operational advantage in terms of speed and quality which the information is transmitted, and with public bodies, such as the Court of Accounts, wouldn’t be different. This work aimed to answer how the Court of Accounts of the State of Paraíba uses the Information Systems Management in its processes of auditing public accounts in municipalities in Paraíba. The objective of this study was to describe the use of management information systems in audit processes in the State of Paraíba Court of Auditors, and as specific objectives to identify the characteristics of the management information systems used by auditors of the Cort of Accounts of the State of Paraíba, to understand how the management information systems used in the Court of Accounts of the State of Paraíba support the process of decision making in the entity and understand how the Information System used by the Court of Audit of the State of Paraíba enable social control. A case study was carried out, with bibliographical research through Articles, Norms, Resolutions, Charts and with an explanatory character with the help of the Citizen Information System. As a result, it was possible to approach tools such as the SAGRES and the Monitoring Panels, both tools used in the audit processes, explaining their characteristics and their use by the Auditors of the Court of Audit of the State of Paraíba. The monograph allowed to verify the importance of the Management Information Systems as indispensable tools, characterizing as an instrument of advantage for the audit process. The work also allowed a more comprehensive knowledge of the topic, since wasn’t found a work in the literature that covered the use of Management Information Systems in the audits of the Audit Courts of the States or of the Court of Auditors of the Union itself.