A Contribuição Das Auditorias De Natureza Operacionais Na Preparação Do TCE-RJ Para Atender Às Demandas Do Novo Paradigma Público Administrativo Da Administração Gerencial

AUTOR(ES)

Mourelle, Jose Indalécio Moreira

DATA DE PUBLICAÇÃO

2008

RESUMO

It is difficult to be precise as to the history of auditing. Everyone who has the responsibility to verify the legitimacy of economic-financial data and answer to one¿s superior may be considered to be an auditor. Verbal audit reports were used during the time of the Roman Empire. In the current world, public administration applies advanced auditing techniques. Brazil is going through a complex process of change in regard to breaking away from the present bureaucratic administrative model toward the management administrative model. Consequently, the procedures of Brazil¿s Audit Courts are adapting to a new administrative paradigm outlined in this study. Operational audits were analyzed beginning with the theoretical basis and presuppositions in the defined context and compared with the traditional audit model, identifying possible contributions to the management administrative model. This qualitative research seeks to explore such contributions beginning with a critical reading of the research of six operational type audits made in the Federal area by the Audit Court, but does not intend to be strictly classified as a theoretical-critical basis to the extent and depth that a study of this type requires, nevertheless, it intends to approach this position. The results obtained of the systematic reading and criticism of the implemented procedures and the filed final reports of the six examples studied demonstrated that they are a model of operational audits with emphasis on the actions of public administrators ¿ evaluating the aspects of competence, productivity and effectiveness of the public administration ¿ not just to be adequate, but essential to the operation of management administration. The final considerations highlight the basic presupposition of management administration, that is, the accountability of public management based on the results of its management obtained with the use of operational audit techniques, seeking the expected rigor of public management in benefit of society.

Documentos Relacionados

• Controle social exercido através da denúncia no âmbito do TCE-RJ
• O Controle das relações entre o estado e organizações da sociedade civil: as perspectivas do TCE-RJ
• Uma nova visão da análise dos atos de aposentadoria a cargo do TCE/RJ: um caso de ensaio de custos para retorno socioeconômico
• Do controle da legalidade às auditorias operacionais : os Tribunais de Contas e o controle financeiro da administração pública brasileira.
• Meta-avaliação das auditorias de natureza operacional do Tribunal de Contas da União : um estudo sobre auditorias de programas sociais