Checklist of Law nl! 8.666/93: audit procedures for tenders and contracts
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Abstract
This paper deals with the preparation of a checklist with audit procedures for the analysis of acts resulting from Law nº 8.666/93 from the auditor's point of view. It makes use of Law nº 8.666/93 consolidated up to Law nº 9.648/98 and identifies the main and most frequent legal devices applied in an inspection. The paper classifies the devices by topies and arranges them in a logical checking sequence. It presents the checklist as a form to be used
by the auditor, made of lines, columns, headings, audit subject, audit procedures and legal basis. It shows how to use the checklist and suggests additional notes.
by the auditor, made of lines, columns, headings, audit subject, audit procedures and legal basis. It shows how to use the checklist and suggests additional notes.
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How to Cite
Detoni, R. L. S. (1999). Checklist of Law nl! 8.666/93: audit procedures for tenders and contracts. Brazilian Journal of Public Administration, 33(6), 89 a 114. Retrieved from https://periodicos.fgv.br/rap/article/view/7602
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