{"id":24334,"date":"2016-01-18T18:18:31","date_gmt":"2016-01-18T18:18:31","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=24334"},"modified":"2016-01-18T18:18:31","modified_gmt":"2016-01-18T18:18:31","slug":"52-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=24334","title":{"rendered":"52# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong> Rute de Carvalho Serra
\nT\u00edtulo: <\/strong>A auditoria p\u00fablica externa como instrumento de combate \u00e0 corrup\u00e7\u00e3o -
\no papel das Institui\u00e7\u00f5es Superiores de Controlo
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02016, Jan.
\nP\u00e1ginas:<\/strong> 20
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>387 kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>O controlo externo da gest\u00e3o dos dinheiros p\u00fablicos \u2013 pol\u00edtico e financeiro, \u00e9 uma miss\u00e3o dos Estados de Direito democr\u00e1ticos, exacerbada pelos contribuintes cidad\u00e3os que, no af\u00e3 dos nossos dias, exigem rigor, responsabilidade e transpar\u00eancia no exerc\u00edcio daquela gest\u00e3o, qualidades escrutinadas pela necess\u00e1ria confian\u00e7a nas institui\u00e7\u00f5es acometidas daquele controlo.
\nA responsabilidade pelo controlo financeiro externo, em Portugal, encontra-se constitucionalmente consagrada ao Tribunal de Contas. Este \u00f3rg\u00e3o de soberania procede \u00e0 supervis\u00e3o da gest\u00e3o econ\u00f3mico-financeira da Administra\u00e7\u00e3o abrangendo, na prossecu\u00e7\u00e3o de um verdadeiro direito de sequela, todos aqueles que de algum modo, gerem valores p\u00fablicos.
\nO objetivo deste artigo \u00e9 perscrutar a utiliza\u00e7\u00e3o do instrumento de fiscaliza\u00e7\u00e3o por excel\u00eancia, utilizado pelo TC - a auditoria, como medida dissuasora, por um lado e investigativa, por outro, de atos de corrup\u00e7\u00e3o, em especial atrav\u00e9s das t\u00e9cnicas pr\u00f3prias da auditoria forense. N\u00e3o sendo este o papel fundamental e objetivo primeiro do trabalho desenvolvido pelas Institui\u00e7\u00f5es Superiores de Controlo, \u00e9 hoje internacionalmente reconhecida a utilidade dos mandatos destas Institui\u00e7\u00f5es, como contributo valioso nesse combate.<\/p>\n

\"Texto<\/a>The external control of the public values management \u2013 political and financial, it is the mission of democratic rule of law, exacerbated by citizens \u2013 taxpayers, who require rigor, accountability and transparency in the exercise of that management, qualities scrutinized by the necessary trust in institutions committed of such checks.
\nThe responsibility of external financial control in Portugal is constitutionally dedicated to the Court of Auditors. This sovereign body shall monitor the economic and financial public values management, covering, in pursuit of a true sequel right, all those who somehow run public financial resources.
\nThe purpose of this paper is to scrutinize the use of the inspection tool par excellence, used by the TC \u2013 the audit procedures, as a deterrent measure on the one hand and investigative, on the other, of corruption acts, specially through forensic audit own techniques. That it\u2019s not the first role of the Supreme Audit Institutions, however, it is today internationally recognized the usefulness of this Institutions mandate, as a valuable contribution in this fight..<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

\u00c9 permitida<\/strong>\u00a0a importa\u00e7\u00e3o gratuita.<\/em>
\n\u00c9 permitida<\/strong>\u00a0a c\u00f3pia de partes deste documento, sem qualquer modifica\u00e7\u00e3o, para utiliza\u00e7\u00e3o individual. A reprodu\u00e7\u00e3o de partes do seu conte\u00fado \u00e9 permitida exclusivamente em documentos cient\u00edficos, com indica\u00e7\u00e3o expressa da fonte.
\nN\u00e3o \u00e9 permitida<\/strong>\u00a0qualquer utiliza\u00e7\u00e3o comercial. N\u00e3o \u00e9 permitida a sua disponibiliza\u00e7\u00e3o atrav\u00e9s de rede electr\u00f3nica ou qualquer forma de partilha electr\u00f3nica.
\nEm caso de d\u00favida<\/strong>\u00a0ou pedido de autoriza\u00e7\u00e3o, contactar directamente o OBEGEF.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autores: Rute de Carvalho Serra T\u00edtulo: A auditoria p\u00fablica externa como instrumento de combate \u00e0 corrup\u00e7\u00e3o – o papel das Institui\u00e7\u00f5es Superiores de Controlo Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02016, Jan. P\u00e1ginas: 20 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 387 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-24334","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/24334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24334"}],"version-history":[{"count":2,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/24334\/revisions"}],"predecessor-version":[{"id":24338,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/24334\/revisions\/24338"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}