A contribuição das auditorias de natureza operacional na preparação do TCE-RJ para atender às demandas do novo paradigma público administrativo da administração gerencial

• Ano de defesa: 2008
• Autor(a) principal: Mourelle, Jose Indalécio Moreira
• Orientador(a): Zouain, Deborah Moraes, Fraga, Valderez Ferreira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Administração pública; Administração gerencial; Auditoria operacional
• Palavras-chave em Inglês: Public administration; Management administration; Operational audit
• Link de acesso: https://hdl.handle.net/10438/3322

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.