Auditoria externa: Um estudo de caso em uma empresa do terceiro setor de Uberlândia

Abstract

Third sector companies are nonprofit organizations that seek to promote social activism and contribute to the well-being of communities. They operate in diverse areas such as healthcare, education, culture, environment, social assistance, and more. These organizations are of great social importance as they often complement government actions and help meet the needs of the population. Additionally, there is a particular shift in accountability for third sector companies, as they need to be transparent about how received resources are spent. This transparency helps strengthen society's trust in these institutions and their work. Therefore, external auditing is responsible for assessing the efficiency of third sector companies' management, particularly in the financial realm and compliance with applicable norms and regulations. The presence of frauds and potential errors hinders managerial analysis, hence the need for auditors. External auditors can assist third sector companies in fulfilling their legal obligations and improving resource management, further enhancing their social impact. This article aims to describe how external auditing procedures help third sector organizations prevent errors and frauds from the perspective of an external auditor, based on an interview with a professional in the field. The study reveals that external auditing is an essential tool to assist top management in achieving their objectives, adding value to information, ensuring user safety, and preventing errors and frauds. The interview addressed the necessary professional profile to audit a medium-sized third sector entity, emphasizing the importance of being registered in the National Registry of Independent Auditors (CNAI) by the Federal Accounting Council (CFC) for auditors, and the requirement of a Bachelor's degree in Accounting for their assistants. The importance of auditing financial statements was also discussed. Regarding tax frauds, the study indicates that unintentional errors are more common than deliberate frauds, resulting in distortions in financial statements. Thus, the significance of external auditing as a tool to assist top management in achieving their objectives, adding value to information, ensuring user safety, and preventing errors and frauds becomes evident in an organization.