ACCOUNTING AUDIT AND EXPERT EXAMINATION APPLIED TO PUBLIC PENSION SYSTEMS: INSTRUMENTS OF INTEGRITY, EFFICIENCY, AND TECHNICAL RESPONSIBILITY

Abstract

This study analyzes the strategic role of accounting audit and expert examination in strengthening the integrity, efficiency, and technical responsibility of public pension systems. Considering the growing complexity of financial operations, increasing transparency requirements, and the evolution of accounting standards, the research seeks to understand how these instruments contribute to sound governance and actuarial sustainability within public pension management entities. The main objective is to demonstrate that the ethical and independent performance of auditors and accounting experts is essential to institutional credibility and the protection of collective assets. Methodologically, the study adopts a qualitative and documentary approach, based on the analysis of Brazilian Accounting Standards (NBCs), resolutions of the National Complementary Pension Council (CNPC), and reports from supervisory and control bodies. The discussion highlights that the integration between auditing, expert analysis, and professional ethics enhances the results of pension management and strengthens social trust in public systems. It concludes that technical improvement, combined with permanent ethical education, is an indispensable condition for consolidating a modern, transparent, and socially responsible public accounting system.

DOI: https://doi.org/10.56238/edimpacto2025.069-001