Monografia (especialização)
Auditoria gerencial: a dívida mobiliária pública e as diretrizes da política de gestão
Fecha
2016-06-20Autor
André Luiz de Matos
Institución
Resumen
The goal of this study was to audit the existence of fulfillment of strategic planning in
the management of public debt. Therefore, we analyzed the official reports released by the
National Treasury focused on stock, composition and maturity structure defined as targets for
federal debt in 2015.
For the period analyzed between January and December 2015, it is observed that the
test results did not reflect the strategic policy settings released by the annual financing plan.
The analysis shows that the implementation went beyond the limits contradicting the strategy.
In this sense, a realignment between strategy and execution it is necessary to
demonstrate to society that there is an effort to reduce public spending on debt interest.