A new classification for the results of the performance audit follow up
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/77795 |
Resumo: | For several decades, performance audits (AOPs) have significantly helped the improvement of public management in Brazil and the world. However, few studies have investigated this audits follow-up process and how they have adapted to Brazilian culture. This research proposes a new classification for the results of the performance audits follow-up observing whether the determinations and recommendations resulting from AOPs carried out by the Court of Accounts of the State of Santa Catarina (TCE/SC) are implemented. The classification provided in the AOP Manual prepared by the Federal Court of Accounts, was adapted by the TCE/SC, with changes that were described in the follow-up reports of 14 AOPs with information from the fiscal years 2004 to 2015. A first draft of a new classification was submitted to the auditors for analysis and suggestions. After that, it was sent to the analysis and contributions of the chief auditors and audit coordinators. The study, therefore, registered the changes that had occurred in the AOPs and proposed a new classification for the results of the AOPs follow-up that considers the degree of implementation of determinations and recommendations in the performance audit. |
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A new classification for the results of the performance audit follow upAuditoría de desempeño: una nueva clasificación para para los resultados de sus seguimientosAuditoria operacional: uma nova classificação para os resultados de seus monitoramentosauditperformance auditsfollow-upresults classification.auditoríaauditoría de desempeñoseguimientoclasificación de resultados.auditoriaauditoria operacionalmonitoramentoclassificação de resultados.For several decades, performance audits (AOPs) have significantly helped the improvement of public management in Brazil and the world. However, few studies have investigated this audits follow-up process and how they have adapted to Brazilian culture. This research proposes a new classification for the results of the performance audits follow-up observing whether the determinations and recommendations resulting from AOPs carried out by the Court of Accounts of the State of Santa Catarina (TCE/SC) are implemented. The classification provided in the AOP Manual prepared by the Federal Court of Accounts, was adapted by the TCE/SC, with changes that were described in the follow-up reports of 14 AOPs with information from the fiscal years 2004 to 2015. A first draft of a new classification was submitted to the auditors for analysis and suggestions. After that, it was sent to the analysis and contributions of the chief auditors and audit coordinators. The study, therefore, registered the changes that had occurred in the AOPs and proposed a new classification for the results of the AOPs follow-up that considers the degree of implementation of determinations and recommendations in the performance audit.Durante décadas, las auditorías de desempeño (AOP) han sido una herramienta importante para la mejora de la gestión pública en Brasil y en el mundo. No obstante, pocos estudios abordan el proceso de seguimiento de esas auditorías y su adaptación a la cultura brasileña. El objetivo de esta investigación es proponer una nueva clasificación para el seguimiento de las determinaciones y recomendaciones resultantes de las AOP, llevadas a cabo por el Tribunal de Cuentas del Estado de Santa Catarina (TCE/SC). A partir de la clasificación establecida en el Manual de AOP del Tribunal de Cuentas de la Unión, el TCE/SC adoptó cambios en la clasificación descrita en los informes de seguimiento de las 14 AOP concluidas hasta 2015. La clasificación actual se sometió a los auditores y posteriormente a los jefes y coordinadores de auditoría para posibles sugerencias. Por esta razón, se sugiere una nueva calificación para los resultados de las AOP.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.Fundação Getulio Vargas (FGV EBAPE)2018-12-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rap/article/view/77795Brazilian Journal of Public Administration; Vol. 53 No. 1 (2019); 23-44Revista de Administração Pública; Vol. 53 Núm. 1 (2019); 23-44Revista de Administração Pública; v. 53 n. 1 (2019); 23-441982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rap/article/view/77795/74456https://periodicos.fgv.br/rap/article/view/77795/pdf_248Copyright (c) 2019 Revista de Administração Públicainfo:eu-repo/semantics/openAccessFleischmann, Roberto Silveira2019-03-27T15:15:53Zoai:ojs.periodicos.fgv.br:article/77795Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2019-03-27T15:15:53Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
A new classification for the results of the performance audit follow up Auditoría de desempeño: una nueva clasificación para para los resultados de sus seguimientos Auditoria operacional: uma nova classificação para os resultados de seus monitoramentos |
title |
A new classification for the results of the performance audit follow up |
spellingShingle |
A new classification for the results of the performance audit follow up Fleischmann, Roberto Silveira audit performance audits follow-up results classification. auditoría auditoría de desempeño seguimiento clasificación de resultados. auditoria auditoria operacional monitoramento classificação de resultados. |
title_short |
A new classification for the results of the performance audit follow up |
title_full |
A new classification for the results of the performance audit follow up |
title_fullStr |
A new classification for the results of the performance audit follow up |
title_full_unstemmed |
A new classification for the results of the performance audit follow up |
title_sort |
A new classification for the results of the performance audit follow up |
author |
Fleischmann, Roberto Silveira |
author_facet |
Fleischmann, Roberto Silveira |
author_role |
author |
dc.contributor.author.fl_str_mv |
Fleischmann, Roberto Silveira |
dc.subject.por.fl_str_mv |
audit performance audits follow-up results classification. auditoría auditoría de desempeño seguimiento clasificación de resultados. auditoria auditoria operacional monitoramento classificação de resultados. |
topic |
audit performance audits follow-up results classification. auditoría auditoría de desempeño seguimiento clasificación de resultados. auditoria auditoria operacional monitoramento classificação de resultados. |
description |
For several decades, performance audits (AOPs) have significantly helped the improvement of public management in Brazil and the world. However, few studies have investigated this audits follow-up process and how they have adapted to Brazilian culture. This research proposes a new classification for the results of the performance audits follow-up observing whether the determinations and recommendations resulting from AOPs carried out by the Court of Accounts of the State of Santa Catarina (TCE/SC) are implemented. The classification provided in the AOP Manual prepared by the Federal Court of Accounts, was adapted by the TCE/SC, with changes that were described in the follow-up reports of 14 AOPs with information from the fiscal years 2004 to 2015. A first draft of a new classification was submitted to the auditors for analysis and suggestions. After that, it was sent to the analysis and contributions of the chief auditors and audit coordinators. The study, therefore, registered the changes that had occurred in the AOPs and proposed a new classification for the results of the AOPs follow-up that considers the degree of implementation of determinations and recommendations in the performance audit. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-12-11 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/77795 |
url |
https://periodicos.fgv.br/rap/article/view/77795 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/77795/74456 https://periodicos.fgv.br/rap/article/view/77795/pdf_248 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Revista de Administração Pública info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Revista de Administração Pública |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 53 No. 1 (2019); 23-44 Revista de Administração Pública; Vol. 53 Núm. 1 (2019); 23-44 Revista de Administração Pública; v. 53 n. 1 (2019); 23-44 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943773114236928 |