Deby Torres
In 1945, at the end of World War II, states took the main role in the international arena. Each one was able to influence political, social, and economic decisions, this scenario was possible because it was built with trust, peace, and democracy. International cooperation is possible because there is an environment in which states depend on each other. In order to have more weight on international decisions; regional organizations were created. The objective was to solve problems specific to the region. On the other hand, the organizations of countries with a common interest are also created, an example is the Organization of Arab Oil Exporting Countries (OPEC). Another example is Mercosur, initially with an economic purpose, composed of Argentina, Brazil, Paraguay, and Uruguay.
Constructivism establishes that not only states are the main actors in this scenario; but also transnational companies and civil society organizations. The international performance such be seen as a whole, not individually. The role of civil society is really important because governments could not reach the solution to every problem, so people create organizations in order to be heard and in some way to find the best way to act. As globalization progresses, communication becomes easier and problems occurring in the middle of the jungle of Brazil come to be heard on the other side of the world. Making more people join the causes, even influencing governments of developing countries to contribute financially. As a result, these organizations demand professionalism and transparency in the management of these funds and donations.
Non-governmental organizations (NGOs) were born mainly with the purpose of reducing problems of society such as hunger, poverty, environment, gender equity, violence, racism, human rights, among others. It can be said that these were created thanks to a human feeling called altruism. Latin America has been a scenario of investments, donations, technical and educational contributions. However, very important causes and programs have found themselves under the obligation of cease operating, because of a lack of funds. The worst reason was that international institutions decide that it is no longer so important to contribute to that specific cause.
How an NGO could assert the importance of its cause? Latin American culture is one of the richest in the world, due to its diversity and the warmth of its people. Unfortunately, corruption as a way of being of this region is already on the international eye. We cannot blame governments, because we have learned to be corrupt since we were children when we cheated on our exams. The warmth of our people has led to the creation of many organizations with the same cause, Latinos want to help, receive, and improve the situation of people that we could call brothers and sisters. However, as there are so many organizations looking for international or public funds; formality disappears on the processes.
The most effective way to affirm the importance of the actions and the fact that funds are destined for the cause is through the audit. It is not what the government conducts as an audit, but rather that audit that becomes the right hand. In the face of the international community, an organization that attaches the same importance to its cause as to the reporting of its funds is one which has nothing to hide. Moreover, that carries its documentation organized and uses resources in a transparent manner. This creates trust in donors. NGO´s have the advantage of showing that the social side of the world can be well managed.
It is important to point out that auditing not only goes into the accounting part but is also a friend for planning and even a door to raising more international funds, is a red carpet for organizations that truly believe in their struggle and in the effectiveness of their actions and programs.
Figueiredo, M. A. (2008). Transparência e Opacidade no Terceiro Setor: A Divulgação Financeira de Organizações Filantrópicas. Curitiba: XV Congresso Brasileiro de Custos.
Filho, R. N. (2010 ,June). Research Gate. Source: Auditoria independente nos contratos de parceria em entidades do terceiro: https://www.researchgate.net/publication/27534435
Madureira, A., & De Souza, J. S. (2005). AUDITORIA COMO FERRAMENTA ESTRATÉGICA DE CONTROLES DE ONG. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 41. Source: AUDITORIA COMO FERRAMENTA ESTRATÉGICA DE CONTROLES DE ONG.
OEI. (2016). Organização dos Estados Ibero-americanos. Source: Cooperação cultural: https://www.oei.es/historico/cultura/cooperacion_cultural.htm
 Administrator, graduated in Management of Organizations of the Third Sector by (UEMG), specialist in Human Rights and Contemporaneity by the Faculty of Law (UFBA), Graduate in Development and Social Management by the School of Administration (UFBA), researcher associated with CIAGS/UFBA, educator and consultant.  Project Assistant, graduated in International Studies and COMEX in Cuenca, Ecuador (UDA). Specialist in Community Cultural Heritage.