OBRAS PÚBLICAS: UMA PROPOSTA PARA MELHORIA DA QUALIDADE DA INFORMAÇÃO CONTÁBIL
Keywords:
Obras públicas; Controle interno; Qualidade da informação contábil; Setor público.Abstract
Public works stoppages tend to reduce social well-being, promote loss of expected benefits, environmental impacts, various risks, among other losses. However, there are still hidden problems in the set of accounting information. This technological article aims to propose devices to improve the quality of accounting information for public works. The methodological procedure used was the data sharing technique and knowledge management strategies. As a result, the article innovates by presenting an accounting flow for integrated communication of public works information to the Internal Control System (ICS). Additionally, it proposes data standardization mechanisms for all entities of the federation, new information quality controls, increased transparency and the creation of a single database. The proposal contributes both internally and administratively, as well as creating public value through efficient delivery of public goods and increased transparency.
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