ACCOUNTING AUDIT AS A STRATEGIC TOOL IN THE ASSESSMENT OF FISCAL RESPONSIBILITY IN THE PUBLIC SECTOR: LITERATURE REVIEW

Abstract

Justification/Problem: The growing complexity of public resource management, coupled with the demand for greater transparency and fiscal responsibility, has demanded effective mechanisms for monitoring and evaluating public administration. In this context, financial auditing emerges as a strategic tool to ensure compliance with the Fiscal Responsibility Law and improve governance in public agencies.

Objective: To analyze the role of financial auditing in assessing fiscal responsibility in the Brazilian public sector, identifying its functions, challenges, and contributions to strengthening financial and budgetary control, based on recent scientific evidence.

Methodology: To this end, an integrative literature review was conducted, including studies published between 2021 and 2025, selected from recognized databases such as MedLine, PubMed, Scopus, and Cochrane. The research followed the PRISMA protocol, with rigorous steps for identifying, screening, eligibility, and including articles, ensuring the quality and timeliness of the information analyzed.

Results and Discussion: Thus, it can be seen that financial auditing plays a crucial role in promoting transparency, control, and fiscal sustainability, standing out for its preventive and guiding capacity in public management. The incorporation of digital technologies and the qualification of auditors are highlighted as key factors in increasing the efficiency of oversight processes. However, challenges persist, such as a lack of standardization, a shortage of specialized professionals, and insufficient integration among public agencies.

Conclusion: This allows us to conclude that financial auditing, when combined with governance policies and investments in training and technology, is a fundamental instrument for ensuring fiscal responsibility, promoting accountability, and strengthening efficient and ethical public management.