Reviews of public programs conducted by TCU in health

• Autor(a) principal: Barros, Célio da Costa
• Data de Publicação: 2015
• Outros Autores: Barros, Filipe Machado da Costa, Batista, Edimilson Monteiro, Souza, Fabia Jaiany Viana de, Melo, Olga Aguiar de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2087
• topic: Evaluation of programs. Operational audit (ANOP). Health.; Avaliação de programas; Auditoria operacional (ANOp); Saúde.

Health is a fundamental human right, constitutionally guaranteed by the State, through the implementation of public policies for the sector, to promote the physical, mental and social well-being of the community. The research sought to examine the program evaluations conducted by the Court of Audit (TCU), single Supreme Audit (EFS) in Brazil, between 2000 and 2012, by revealing the criteria in data handling, as well as the standards used by external control agency. The research is exploratory in qualitative-quantitative approach and case study. The results reveal the realization of seventeen reviews, which involved 121 auditors, being 65.29% of males and the use of seventeen types of diagnostic techniques, predominantly the interview and the postal / electronics survey. It was concluded that evaluations of programs carried out by TCU turned into subsidies for the improvement of public management courses in health, since they resulted in 305 recommendations. TCU has demonstrated the ability to deliver up to four annual assessments in this area, and the 10 monitoring performed were considered shy and too general, charging the Brazilian Federal Public Administration recommendations made up to 2007.