APLICAÇÃO DA AUDITORIA NO TERCEIRO SETOR COMO FERRAMENTA DE TRANSPARÊNCIA DOS RECURSOS RESTRITOS

Auditing in the third sector is an essential tool for enabling transparency in the management of restricted resources, contributing to the credibility and public image of organizations. Thus, the main objective of this study is to analyze the application of auditing in the third sector as an instrument of transparency in the management of restricted resources, in other words, those linked to projects, agreements, and donations with specific purposes. This study is qualitative and exploratory, based on research from articles, journals, and dissertations addressing this topic, published between 2019 and 2024, in libraries and online platforms such as Google Scholar, SciELO, and Google academic. The results show that auditing is a management tool that significantly contributes to credibility, accountability, and the strengthening of organizational ethics, especially with partners, funders, and society. However, some challenges and barriers were identified, such as the high cost of auditing services and cultural resistance to adopting auditable practices. Therefore, it is concluded that auditing serves as an essential tool for ensuring transparency of restricted resources through auditable reports, accountability mechanisms, and administrative, financial, and operational controls within third sector organizations.