For Jund (2006, p.648) the finalidadebsica of the auditorship in the public administration is: To prove alegalidade and administrative legitimacy of the acts and facts and to evaluate osresultados reached, how much to the aspects of efficiency, effectiveness eeconomicamente of budgetary, financial, patrimonial, operational, countable and finalista the management of the units and the entities of the public administration, emtodas the government spheres and levels of being able, as well as the application of recursospblicos for entities of private law, when legally authorized nessesentido. The modernization of the public sector requerque the Governmental Auditorship contributes in the elaboration of pointers dedesempenho, pass to monitor the updates that if made necessary and quese gives to an effective accompaniment of the adjustments and considered corrections. According to Richard Elman, who has experience with these questions. It is necessary that, with mudanasintroduzidas in the public sector the governmental auditorship can consider oajustamento of norm that comes to discipline the managemental actions, possibilitandoa otimizao of the organizacional structure of the state that is composed of recursoshumanos, financiers materials.
In general any that is the deauditoria type that if goes to carry through, this must be planned in way that to venhamproporcionar security how much to the verification to the length of the laws, applicable norms eregulamento the public administration, in the execution phase, will have serverificada the aspects of the legality and legitimacy of the practised acts public pelosgestores and its accord with the norms and the princpiosaplicveis to the public administration in obedience the legislation in vigor. 2.3.FORMAS OF EXECUTION OF the GOVERNMENTAL AUDITORSHIP In accordance with the foreseen one in in in the 01/2001, of the Federal Secretariat of Control, the auditorships in the area governamentalso executed of the following forms: Direct, when one is about the activities deauditoria executed directly for servers in exercise in the agencies eunidades of the System of Internal Control of the Federal Executive, sendosubdividas in: Centered, that it is executed exclusively by servers emexerccio in the sectorial agencies central or of System of Internal Control of the Federal PoderExecutivo..