Auditoria externa de desempenho: condiÃÃes e limites de um reposicionamento nas relaÃÃes auditor-gestor, a partir de seus mandatos sociais

AUTOR(ES)

Ana ClÃudia Leimig Piquet

DATA DE PUBLICAÇÃO

2006

RESUMO

Legality audit in Brazil has not been achieving results desired by society. Auditors and managers are unsatisfied with low efficacy of the rule-based model of control. Federal Constitution (1988) and under-constitutional law introduced performance audit which has come to practice after the 1990âs administrative reforms. First initiatives were due to Federal Union Accounting Court (TCU) and subsequently to state accounting courts (TCEs) and public control agencies. The research question is: should change be bounded to auditing method or should it require a new relationship between auditors and public managers, both turned to a broader social reference based on the new notion of accountability? Second term of the question is our proposal (practical hypothesis). Field work showed auditors resistant to broader responsibility, since they are limited to a conception of legal responsibility, whereas managers think all should share responsibilities of public actions. Conditions and limitations of our proposal were: independence and autonomy, lack of legal regulation, lack of interest by control system, subjectivity of performance audit, need of change in political will and culture. Theory presents us fundamental concepts of citizenship, delegated democracy and mainly accountability. The last one is linked to the practice of a subjective responsibility of auditors and managers to society through a transparency system. Experiences of TCU, TCE and control agencies of Pernambuco showed improvements in performance audit, but the relationship is still based in the view of legal and administrative responsibility. We propose a change towards horizontal accountability and the consolidation of citizenship to build a new community of interest between auditors and managers

ASSUNTO(S)

accountability auditoria de desempenho auditor - public managers relationship performance audit administracao reforma administrativa relaÃÃes auditor â gestor pÃblico administrative reform accountability auditoria de legalidade legality audit

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