Auditoria operacional como método de avaliação de políticas públicas

• Ano de defesa: 2021
• Autor(a) principal: Carvalho, Adilso José de
• Orientador(a): Tófoli, Paula Virgínia
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Políticas Públicas
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Políticas públicas; Auditoria operacional; Auditoria de desempenho
• Palavras-chave em Inglês: Performance audit; Operational audit; Public policies
• Área do conhecimento CNPq: CNPQ::CIENCIAS HUMANAS::CIENCIA POLITICA::POLITICAS PUBLICAS
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2775

Every citizen, as the holder of the fundamental right to good public administration, has the right to know the results obtained with the application of resources in public policies. It is peaceful to understand, through the Public Policy Cycle Theory, that evaluation is a primary phase in this process, since it will bring significant and assertive answers about the resources employed, demonstrating the effectiveness of programs aimed at public policies in society. It is noteworthy that the criteria, commonly applied in the evaluation of public policy, refer to Efficiency, Efficacy and Effectiveness. In this context, the performance audit is presented, which aims to evaluate the management process in terms of aspects of Economy, Efficiency, Efficacy and Effectiveness, examining the functioning of programs and compliance with quantifiable. Considering that the criteria commonly applied in the evaluation of public policies are also objects of evaluation of performance auditing, in this paper we seek to assess the advantages of using performance auditing in the assessment of public policies. In addition, we analyzed how performance auditing could employ the quantitative methods commonly used in public policy evaluation, such as Data Envelopment Analysis (DEA), to assess efficiency; panel data models to assess efficacy; and the Propensity Score Matching (PSM) and Diff-in-Diff methods, to assess effectiveness, which will certainly contribute to the improvement of the techniques already employed by the audit.