O papel da auditoria interna do tribunal supremo na execução orçamental dos tribunais judiciais da província e cidade de Maputo

Abstract

nternal audit has played a very important role in the Internal Control of the public sector, by evaluating internal control, it contributes, through its recommendations, to its improvement. Thus, as the Supreme Court is a public institution acting on several judicial courts, it is relevant to assess the role of the internal audit of the Supreme Court in the Budget Execution of the Judicial Courts of the Province and City of Maputo. For the realization of this theme, the following research question was raised: What is the contribution of the internal audit of the Supreme Court, carried out in the periods from 2017 to 2019, in the budget execution of the Judicial Courts of the Province and City of Maputo? The answer to this question allows us to understand what is the return that the Judicial Courts of the Province and City of Maputo have from the internal audit work carried out by the Supreme Court, allowing the identification of positive and negative aspects with a view to continuous improvement, always looking to the satisfaction of public needs. The methodology used was a case study of the courts audited until 2018 and in which compliance with the recommendations contained in the final audit report until 2019 had already been monitored. Four (4) courts formed an integral part of our study, namely: the Maputo Superior Court of Appeal, the Maputo City Judicial Court, the Maputo Province Judicial Court and the Maputo City Police Court. As data collection instruments, the questionnaire and the interview were applied. The research results show that the internal audit of the Supreme Court is a fundamental instrument in the management of the Courts that assists in budget execution, human resources management and asset administration. It is also noted that it brings positive results in the budget execution of the Courts, positively influences the decision-making process and the organization of management processes through the recommendations left in the final report