Abstract
Resumo Há décadas, as auditorias operacionais (AOPs) constituem importante ferramenta para o aprimoramento da gestão pública no Brasil e no mundo. Contudo, poucos estudos tratam do processo de monitoramento dessas auditorias e de sua adaptação à cultura brasileira. O objetivo desta pesquisa foi propor uma nova classificação para o acompanhamento das determinações e das recomendações resultantes das AOPs realizadas pelo Tribunal de Contas do Estado de Santa Catarina (TCE/SC). A partir da classificação prevista no manual de AOP do Tribunal de Contas da União (TCU), o TCE/SC adotou alterações na classificação descrita nos relatórios de monitoramento das 14 AOPs encerradas até 2015. A atual classificação foi submetida aos auditores e, posteriormente, aos chefes e aos coordenadores de auditoria, para sugestões. Por essa razão, sugere-se uma nova classificação para os resultados das AOPs.
Highlights
The necessity of more rigorous evaluation of the activities of policies, programmes and projects in Brazil emerged from the economic transformations in the 1980s, especially from the debate on the crisis of the State,which strengthened over the subsequent decade (Antero, 2008).The Federal Court of Accounts of Brazil (TCU) was a pioneer institution, in the 1980s, in the function of the external public control, in our country, in carrying out performance audits that were in line with the international trend in assessment the results achieved in programmes, projects, activities, bodies and legal entities of the Public Management
The use of the classification that is included in the Performance Audit Manual, Manual de Auditoria Operacional (TCU, 2010) for positioning itself in relation to the degree of implementing recommendations, as well as for observing determinations, has undergone some changes over the past years, which are the outcome of the contribution of courts peers and the experience gained from the follow-up to performance audits that were conducted by TCE/SC
More than a decade elapsed from the beginning of the realization of performance audits in the TCE/ SC, several relevant programmes and activities were evaluated
Summary
The necessity of more rigorous evaluation of the activities of policies, programmes and projects in Brazil emerged from the economic transformations in the 1980s, especially from the debate on the crisis of the State,which strengthened over the subsequent decade (Antero, 2008). The use of the classification that is included in the Performance Audit Manual, Manual de Auditoria Operacional (TCU, 2010) for positioning itself in relation to the degree of implementing recommendations, as well as for observing determinations, has undergone some changes over the past years, which are the outcome of the contribution of courts peers and the experience gained from the follow-up to performance audits that were conducted by TCE/SC. Such changes still were not sufficient for expressing amplitude of situations that happen during these follow-ups.
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