Auditoria operacional : contribuições e importância para melhoria de processo de fiscalização de tributos estudo de caso na prefeitura de Rondonópolis/MT

Abstract

The magnitude of this investigation gave rise to this monograph and can be seen in the findings that made it possible to explore the view of tax inspectors who work at the Rondonópolis City Hall, on the importance of operational auditing and their contributions to the inspection of taxes. In order to achieve this objective of highlighting the importance of this audit for the tax inspection process, a review of the specialized literature by the descriptive method was used, using the bibliographic research instrument and a survey directed to the inspectors using field research. The questionnaire presented 15 (fifteen) open and closed questions, and the results were shown in graphs and charts, comparing with the explicit theory in the descriptive and bibliographic research. The results allowed the conclusion that the tax agents in charge of the taxes in the city of Rondonópolis/MT have knowledge about the benefits that the performance audit provides and consider it important despite the fact that this technology is not applied for more than 10(ten) years, so the processes they are not properly standardized, the quality of services is not satisfactory and the technology is out of date. In this context, it is up to the public management to contract an external audit to carry out an adequate operational audit in order to resolve these problems.