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Abstract(s)
Cada vez mais existe a preocupação com a gestão e a aplicação do dinheiro e dos recursos públicos na administração pública. Considerando que os municípios são organismos próximos da população, nos quais o Estado delegou competências na prossecução dos interesses desta e a gestão dos recursos públicos locais, considera-se importante que o resultado da sua gestão esteja refletido, de forma verdadeira e apropriada, na sua prestação de contas anual. A auditoria financeira transmite fiabilidade ao relato financeiro, uma vez que possibilita ao leitor das demonstrações financeiras a leitura adequada dos factos patrimoniais que nestas se encontram espelhados. Desta forma, a transparência do relato financeiro dos municípios portugueses só poderá ser assegurada se a publicação da prestação de contas for acompanhada da Certificação Legal das Contas. Assim, o presente trabalho tem como objetivo principal estudar se o relato financeiro dos grandes municípios portugueses é um relato fiável, no período de 2013 a 2016. A metodologia assentou na recolha de dados qualitativos e quantitativos dos grandes municípios portugueses, a partir dos seus sítios na internet e da informação financeira disponibilizada pela Direção-Geral das Autarquias Locais (DGAL). A presente investigação permitiu concluir que existem situações que colocam em causa a fiabilidade do relato financeiro dos grandes municípios portugueses, como a competição política, a tendência de opinião com reservas nas rubricas das demonstrações financeiras e a inconformidade da informação financeira reportada pelos grandes municípios portugueses à DGAL, face à informação certificada na Certificação Legal das Contas.
There is growing a concern about the management and application of money and public resources in public administration. Whereas municipalities are organisms close to the population, in which the State has delegated powers to pursuit their interests and the management of local public resources, it is considered important that the result of its management is reflected, in a true and appropriate manner, in annual accountability. Financial auditing conveys reliability to financial reporting, as it enables the reader of financial statements to proper reading of the property facts which are mirrored in them. Thus, the transparency of the financial reporting of Portuguese municipalities can only be ensured if the publication of the accountability is accompanied by the audit report. Thus, the main objective of this work is to study whether the financial reporting of large Portuguese municipalities is a reliable report, in the period between 2013 and 2016. The methodology was based on the collection of qualitative and quantitative data from large Portuguese municipalities, existing on their websites and the financial information available from “Direção-Geral das Autarquias Locais” (DGAL). This investigation has made it possible to conclude that there are situations that question the reliability of the financial reporting of the large Portuguese municipalities such as political competition, the trend of opinion with reserves under the financial statements and non- compliance with financial information reported by the large Portuguese municipalities to DGAL in view of the information certified in the audit.
There is growing a concern about the management and application of money and public resources in public administration. Whereas municipalities are organisms close to the population, in which the State has delegated powers to pursuit their interests and the management of local public resources, it is considered important that the result of its management is reflected, in a true and appropriate manner, in annual accountability. Financial auditing conveys reliability to financial reporting, as it enables the reader of financial statements to proper reading of the property facts which are mirrored in them. Thus, the transparency of the financial reporting of Portuguese municipalities can only be ensured if the publication of the accountability is accompanied by the audit report. Thus, the main objective of this work is to study whether the financial reporting of large Portuguese municipalities is a reliable report, in the period between 2013 and 2016. The methodology was based on the collection of qualitative and quantitative data from large Portuguese municipalities, existing on their websites and the financial information available from “Direção-Geral das Autarquias Locais” (DGAL). This investigation has made it possible to conclude that there are situations that question the reliability of the financial reporting of the large Portuguese municipalities such as political competition, the trend of opinion with reserves under the financial statements and non- compliance with financial information reported by the large Portuguese municipalities to DGAL in view of the information certified in the audit.
Description
Mestrado em Auditoria
Keywords
Auditoria financeira Certificação legal das contas Grandes municípios portugueses Fiabilidade do relato financeiro Transparência Accountability Recursos públicos Financial audit Audit report Large Portuguese municipalities Reliability Financial reporting Transparency Public money
Citation
Parada, A. C. (2019). A fiabilidade do relato financeiro dos maiores municípios portugueses (2013 a 2016). (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/12909