Compliance audits provide the Comptroller General of the Republic with vital information on the execution of programs and activities in public institutions, ensuring compliance with current regulations and preventing deviations in public management, especially in periods of change and lack of stability in the staff. Solid planning is essential to ensure that audits determine regulatory compliance and meet user expectations. The evaluation of internal control is crucial to evaluate the integrity and effectiveness of management, and the follow-up of previous recommendations verifies the implementation of necessary corrections. With the collaboration of management officials, transparency in the management of activities and programs is strengthened through the implementation of improvements suggested by auditors.The compliance audit requires prior investigation and evaluation of the criteria that regulate the activities and procedures of the audited entity. Promotes transparency and accountability in the public sector. Transparency in this process contributes to good governance and helps identify potential fraud risks. It is important to clearly define the scope of the audit and determine the parties involved. Furthermore, managing detection risks plays a vital role, during the planning stage to avoid inaccurate conclusions.
