Public Sector Accounting and Auditing in Germany

Berger, Thomas Müller-Marqués; Heiling, Jens

doi:10.1057/9781137461346_7

Cited by 4 publications

(1 citation statement)

References 2 publications

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“…At the state level, the audit is done by an independent government body with full autonomy to de ne the scope of the work (i.e., the Legislative does not indicate what should be audited). Local governments (Cities, Municipalities and Counties) have their accounts audited annually by private rms, except the cities where the state audit organization is located, which are audited by it (Berger & Heiling, 2015).…”

Section: Audit Models In the Public Sectormentioning

confidence: 99%

The diversity of the Brazilian regional Audit Courts on government auditing

Lino

Aquino

2017

Rev. contab. finanç.

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Currently, the 33 regional audit courts are responsible to monitor the public nancial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. is article aims to analyze the diversity of internal con guration of these regional audit courts and to discuss the potential associations with the nancial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to o cial documents from the audit courts, such as audit manuals and activities reports. e audit quality drivers were identi ed within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identi ed con gurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. e discussion shows that dissimilarities on the courts' con gurations, as they are responsible to audit a speci c country area, will contribute to a di erent coercion level on scal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. is paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality e ects in the public nance studies in Brazil.

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Section: Audit Models In the Public Sectormentioning

confidence: 99%