AUDITING OF THE TAX REVENUES: ANALYSIS CRITIC AND CONTRIBUTION

The purpose of this article is to analyze the reasons why internal and external auditors have difficulty in planning and carrying out audits in the public revenue area.

Detalles Bibliográficos
Autor: Silva, Lino Martins da
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2009
País:Brasil
Institución:Universidade Federal do Rio Grande do Sul (UFRGS)
Repositorio:ConTexto
Idioma:portugués
OAI Identifier:oai:seer.ufrgs.br:article/11265
Acceso en línea:https://seer.ufrgs.br/index.php/ConTexto/article/view/11265
Access Level:acceso abierto
Palabra clave:Public revenues. Governmental auditing. Internal control.
Receita pública. Auditoria governamental. Controle interno.
Descripción
Sumario:The purpose of this article is to analyze the reasons why internal and external auditors have difficulty in planning and carrying out audits in the public revenue area.