AUDIT IN A PHILANTHROPICAL ASSOCIATION AND THE IMPORTANCE OF THE FISCAL AND BOARD OF DIRECTORS IN DOCUMENT ANALYSIS

• DOI: 10.22533/at.ed.5582232227074

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• Keywords: -

• Abstract:

  This article portrays the study of a case in a third sector entity, which assists people with special needs. The problem studied was the deviation of resources found between the accounting statements and those presented by the accounting department and the differences found between the information shown by the personnel department and the financial sector of the entity. The documental study (five years) identified that transferring power (president) to someone else can generate significant losses for society, as well as the Board of Directors and Fiscal Council not being aware of its responsibility towards the entity's assets, maximizing the return to society and your assisted. As a result, there are indications of diversion of financial resources, accounting errors and discrepancies of information in the financial statements presented by the entity.

   

• Número de páginas: 12