Substantive audit testing of sewer systems using Brazilian open database: stat methods for compliance screening

• Published in: Revista Ibero-Americana de Ciências Ambientais Vol. 11; no. 6; pp. 716 - 724
• Main Authors: Garcia, Bianca Harumi Yamaguti, Olinda, Ricardo Alves de, Barbosa, Domingos Sávio, Mioto, Camila Leonardo
• Format: Journal Article
• Language: English
• Published: 06.07.2020
• ISSN: 2179-6858; 2179-6858
• DOI: 10.6008/CBPC2179-6858.2020.006.0057

The monitoring of data and the management of information are important tools for the decision-making and guidance of investments, which is a crucial procedure for the effective capital opening of the sanitation sector. The research aims at analyzing the correlation of urban population growth with the variables of importance for evaluating the overall performance of sanitary sewage systems. The study was developed based on raw data and indicators, in the long term period (1999 to 2017), with the information provided by the service providers themselves to the SNIS (national system of information on sanitation). The methodology consists of an application of a substantive test, following the guidelines of ISO 19.011 :2018, NBC TI 01 and, NBC PI 01: 2012, where the structure is presented in the format of the analytical review. For the validation of the test, statistical routines were used. Scores were elaborated to determine the probable inconsistencies found during the statistical routine, where the results, denominated evidence by the audit, were divided into conformities and non-conformities, being indicated 19 conformities and seven non-conformities. It is concluded that the methodology used can help evaluate public domain data and generate subsidies for sector managers and investors.