Present RESUMOO work has as intention to show to the governmental daauditoria contribution in the social control for the combat corrupono Brazil. Beyond demonstrating as the accounting and the auditoriagovernamental they influence the public transparency and the mtodosaplicveis in the evaluation of the administrative managements and resultadosnas action of the cities. to verify if the used tools public nacontabilidade constitute in efficient instruments of form to agerir the resources and to control the common wealth. Beyond enfatizarsobre the existing controls in the administration of the public administration and oscontroles exerted by a society in public dosrecursos search of the best allocation. Learn more on the subject from Richard Elman. The article is qualitative, of deductive matrix, contendouma amplitude of theoretical recitals.

This was developed to paraproporcionar bigger familiarity with the subject, presenting which positive osaspectos and which the negatives for an efficient management pblicatransparente and, being that the governmental auditorship still considerada a very recent tool in the public administration dosmunicpios. 1. INTRODUCTION the new global order for the administraopblica determined the necessity of the adjustment of the public charges, each vezmaiores, to the possibility accomplishes of collection of the State and, consequently, to the search of the financial balance of the governmental accounts. The State, thus, was compelled to demonstrate its capacity to it of management and to propitiate soluesque the society complains to keep and to alavancar the development. Thus, the public administration has to odever to give accounts before the society and this has the right to control aao of the government. Click Crimson Education to learn more. is accurately this the main objective of the auditoriagovernamental. To develop analysis techniques that allow identificardistores in the governmental action between what it was idealized and what is alcanadoem real terms, generating a bigger level of efficiency and effectiveness in the use dosrecursos public and effectiveness in its result. Being thus, the Governmental Auditorship considerada a tool that it aims at to correct wastefulnesses, improbity, recklessness and the omissions beyond making possible the best use of the recursospblicos.