Governança corporativa e auditoria externa em entidades do terceiro setor

Abstract

The study analyzed the importance of corporate governance and external auditing to promote transparency in third sector entities in the southeast region of Brazil. These organizations, which support social causes, reinforce their transparency by publishing their statutes, reports and financial statements in an accessible manner, which favors data collection. Independent auditing contributes to greater security in financial projections, increasing the degree of confidence in the information disclosed. The research has a qualitative approach, with descriptive and explanatory objectives, and uses documentary procedures, covering the periods of 2022 and 2023. The data indicates that the way in which information is presented, and the councils' duties impact the clarity and transparency of the published information. Corporate governance, associated with external audits, increases the security and reliability of information.