A utilização da auditoria contínua para mitigar riscos na execução de processos licitatórios

Abstract

This article aims to present the use of continuous auditing in the Internal Government Audit Unit (UAIG) of the Navy, as a way to contribute to the mitigation of the risks of nonconformities in the execution of bidding processes in force, based on the rules in force and in the best national and international auditing practices. The information was collected through a bibliographic and documentary study, with subsequent analysis of audit trails used by the Navy's Internal Control Center (CCIMAR). The results are presented with a view to improving management and internal controls related to public procurement.