O Tribunal de Contas do Estado do Espírito Santo e a auditoria de desempenho

Resumo

Corruption and inefficiency in the public sector are recurrent problems in the Srazilian Public Administration, always present in the media. Many institutions, like the media, are searching for ways to improve the public management practices, in almost ali leveis of Government, figthing unethical behaviour of politicians and public servants. Sut there are one institution, the Tribunal de Contas (court of accounts), that has precisely the mission to assure the good aplication of public resources. It is an arduous missions like is showed by the newspapers, and which has been not accomplished in a totally desired way. Auditing in the Tribunal de Contas is of two basic types: compliance auditing (that includes financiai audits) and performance auditing. In the complex environment that the Tribunal de Contas operates, it will only fulfill its role through the understanding of the administrative and political culture to formulate effective strategies of action. This include the decision about how exercise the control and which feature should be emphasized. This work provide subsidy to this understanding and suggestions for a better role accomplishment, in accordance with the contemporaneous nature of the institution mission.

Ficha do documento

Tipo

Dissertação

Ano

2001

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/3954

Temas

Gestão PúblicaAdministração PúblicaGovernança

Palavras-chave

Políticas e estratégiasAdministração de empresasAuditoria interna - Estudo de casosControle administrativo - Estudo de casos