Vieira, Luís Luís Manuel Esteves da RochaMelo, Carlos Vinicios Galdino de2025-03-182025-03-182025-01-17MELO, Carlos Vinicios Galdino de. Estudo de caso da aplicação da metodologia acertar na aferição da qualidade das informações de saneamento do município da Natal/RN. 2025. 31 f. Orientador: Luís Manuel Esteves da Rocha Vieira. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Curso de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Natal, RN, 2025.https://repositorio.ufrn.br/handle/123456789/63061This study analyzes the first application of the ACERTAR methodology in the certification of basic sanitation information for the municipality of Natal/RN, provided by CAERN to the National Sanitation Information System (SNIS). The research, developed through a partnership between ARSBAN and UFRN, examines the challenges, best practices, and lessons learned during the audit process. Grounded in the Theories of Regulation and Agency, the investigation highlights how informational asymmetry impacts sector regulation. Key challenges identified include the team's inexperience with the methodology, the temporal mismatch between the audited period and certification, and difficulties in accessing the utility's management systems. Best practices include the formation of a collaborative study group, the development of automated spreadsheets to track tests, and the systematic use of the Audit Guide. The results indicate the need for improvement in the information request process and the development of an internal data preservation policy by the utility. This study contributes to the enhancement of the ACERTAR methodology and the strengthening of institutional capacity in regulatory agencies, aiming to achieve the universalization goals established by the new regulatory framework of the sector.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Metodologia ACERTARRegulaçãoSaneamento básicoAuditoriabachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS