Changing the Way of Auditing of the Court of Auditors of the State of São Paulo, Audit of Results or Traditional Audit?

• In Event: Municipal Politics in Latin America

Brief Overview

Court of Audit of the State of São Paulo in Brazil is the main court among the state in Brasil, changing the way you view the audit procedure in 2014 was a major step towards an outcome audit, but it still can not be considered a performance audit.

Author

• Eduardo Coimbra Pirajá Martins, Fundação Getúlio Vargas