Um novo modelo de auditoria introduzindo uma metodologia para avaliaÃÃo da efetividade dos projetos incentivados na RegiÃo Nordeste

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

This research has as main objective the presentation of a proposal for Implantation of Instruments for Social and economic impact evaluation in the auditing activities in accordance with the new policies that will be adopted by the new SUDENE, supporting its institutional mission. The methodology adopted was the exploratory research, based in data obtained through acting direct observation of process, secondary data, and scientific publications. Based Politic and economic scene of the last years, government reformation, extinguishing of the SUDENE and its new implementation, is urgent the necessity the Audit department of this new institution do not be limited to the examination of the process, but that extends its evaluation of results. Providing resources to this new institution evaluate the results of its new lines of action. As the procedures adopted by the Auditing department of old SUDENE, did not reach the effectiveness of the project examined, limited basically to aspect of the legality, the institution resented the necessity of reports to provide an evaluation of economic and social impact of its projects on the region. It is possible to direct the auditing activities to evaluate the effectiveness of projects with fiscal incentives in the region, as the methodologies related to impact are inserted in its procedures. The auditing models are not exculpatory; in fact it is viable the use of both models (Process/result), and they can attend the aspects related to legality, authenticity, low costs, efficiency and effectiveness

ASSUNTO(S)

eficÃcia eficiÃncia economicidade auditoria efetividade autenticidade impacto econÃmico e social administracao publica legalidade reforma do estado

ACESSO AO ARTIGO

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