E how much to the effectiveness, it will have to be verificadose was generated impact next to the society, resulting in transformation darealidade, observing the refined percentage of satisfaction on an implemented determinadaatividade, time medium for solution of problems, average time deespera in the use of determined necessidadesatendidas service and the percentage of in certain period of time. Amongst many results that seroressaltados with the development of an auditorship work (internal eexterna), in the aid of the municipal management, can be detached as pontospositivos: the improvement in the budgetary planning; the control most effective budgetary daexecuo, as well as in the development of programmed actions; umamaior trustworthiness of the society in presented the municipal public administration and nosrelatrios of management; one better transparency in the management, contributing for the balance of the public accounts; a rationalization derecursos and in its use, given operational adjustments in the municipal estruturaadministrativa and an establishment of one program of municipal spreading dasprestaes of accounts, so that all society can follow. 4.1.1. The paper of the governmental auditorship in pblicamunicipal administration Governmental AAuditoria can in such a way be carried through by internal auditors, ouseja, accountants who exert public offices, as external, for auditoresindependentes. In the public administration, the internal daauditoria paper can be executed in the scope of the control system internode each agency, exerting the function to prove the legality, the evaluation dosresultados, how much to the aspects of the economicidade, effectiveness and efficiency public dagesto. Read additional details here: Secretary of Agriculture. In the modern context, the internal auditorship assumes one relevantepapel social, when it searchs to evaluate the performance of the public politics, bemcomo in the paper to prevent situations undesirable, as shunting lines of behavior of servidorese subtraction or bad use of public assets.
External Aauditoria in the public entities has as objective to proceed to a examena public administration of conformity with the relative norms to the AuditoriGovernamental, independently of the amplitude of its target, and can serrealizados in systems, activities, projects, programs of government, agencies ouentidades of the public administration, focusing its action and objectives, aincorporao of social results developed by the public administration. In Brazil, the governmental auditorship is exerted through chamadocontrole internal and external. The internal control assumes the established feio noartigo 74 of Constituio Federal (CF), that is, a set of atribuiesvoltadas for the evidence of the legality; Evaluation of results of agencies eentidades of the administration; Control of operations of I credit, endorsement, guarantees, rights and to have; in the support to the external control. Whereas the external control is exerted comauxilio the competent Court of Accounts and acts in the countable fiscalizadora action, financial, budgetary, operational and patrimonial of the direct and indirect administration, evidencing aspects of legality, legitimacy, economicidade, application dassubvenes and you resign of prescriptions. In the Union, control system already meets maisconsolidado, counting on responsible proper units for both oscontroles: the General Controladoria of the Union and the Court of Accounts of the Union. In the case of the states, Federal District and cities, exist similar structures, much even so the organizacional drawing of the more advanced Union seencontra, in if treating to logistic, politics of resources humanose normative and legal disposals. Therefore, according to Birth (2007, p.93): The standards decorrupo in dosatuais the municipal city halls are presented more as deficiency systems of cont