Contribuição das auditorias operacionais para a accountability de resultados na administração pública
Autor(a) principal: | |
---|---|
Data de Publicação: | 2019 |
Outros Autores: | |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UERJ |
Texto Completo: | http://www.bdtd.uerj.br/handle/1/18267 |
Resumo: | In modern democracies, legitimacy of the public representatives is not solely based on electoral processes any more. A dynamic approach to legitimacy that encourages the creation of permanent mechanisms of participation and control in order to ensure that the public machine works to the best interests of the citizens is mandatory. Perfecting the public control depends, essentially, on the reduction of information asymmetries between citizens and the public leaders. In this sense, components of Public Governance such as transparency and accountability are relevant, nestled in the context of a New Public Management system which requires better results based on economy, efficiency, efficacy and effectiveness. These transformations have direct impact on the practices of the national institutions in charge of the external control of the public management. The constitutional duty of the Courts of Auditors to provide information to citizens about the results achieved by governments grants significant importance to performance audits, which represent an essential element to promoting results accountability. The objective of this work is to assess the level of contribution of the performance audits to the results accountability in public management, considering aspects related to the auditing entity, the entity being audited and to society, as well as the execution phases of the audit. As methodology strategy, a survey about this subject was conducted in order to identify the perception of external control auditors of the Court of Auditors of the City of Rio de Janeiro. In spite of the structural advancements presented by the Court of Auditors that support the improvements of the performance control, the conclusion we have obtained is that administrative difficulties and systemic limitations inherent to the audited organizations and, mainly, factors related to society interest, understanding and participation still represent significant obstacles that prevent performance audits from reaching adequate level of contribution to providing information and to promoting results accountability. |
id |
UERJ_08d12064da41292cbc4aa913a72dc4e6 |
---|---|
oai_identifier_str |
oai:www.bdtd.uerj.br:1/18267 |
network_acronym_str |
UERJ |
network_name_str |
Biblioteca Digital de Teses e Dissertações da UERJ |
repository_id_str |
2903 |
spelling |
Alves, Francisco José dos Santoshttp://lattes.cnpq.br/5717307958113119Pessanha, José Francisco Moreirahttp://lattes.cnpq.br/3384481291163061Menezes, Rodrigo Ramos Lourega de Menezeshttp://lattes.cnpq.br/5028143216387556http://lattes.cnpq.br/1195835122300066Ibrahim, Emil Leiteeibrahim.sma@bol.com.br2022-08-24T12:34:37Z2019-08-07IBRAHIM, Emil Leite. Contribuição das auditorias operacionais para a accountability de resultados na administração pública. 2019. 126 f. Dissertação (Mestrado em Ciências Contábeis) - Faculdade de Administração e Finanças, Universidade do Estado do Rio de Janeiro, Rio de Janeiro, 2019.http://www.bdtd.uerj.br/handle/1/18267In modern democracies, legitimacy of the public representatives is not solely based on electoral processes any more. A dynamic approach to legitimacy that encourages the creation of permanent mechanisms of participation and control in order to ensure that the public machine works to the best interests of the citizens is mandatory. Perfecting the public control depends, essentially, on the reduction of information asymmetries between citizens and the public leaders. In this sense, components of Public Governance such as transparency and accountability are relevant, nestled in the context of a New Public Management system which requires better results based on economy, efficiency, efficacy and effectiveness. These transformations have direct impact on the practices of the national institutions in charge of the external control of the public management. The constitutional duty of the Courts of Auditors to provide information to citizens about the results achieved by governments grants significant importance to performance audits, which represent an essential element to promoting results accountability. The objective of this work is to assess the level of contribution of the performance audits to the results accountability in public management, considering aspects related to the auditing entity, the entity being audited and to society, as well as the execution phases of the audit. As methodology strategy, a survey about this subject was conducted in order to identify the perception of external control auditors of the Court of Auditors of the City of Rio de Janeiro. In spite of the structural advancements presented by the Court of Auditors that support the improvements of the performance control, the conclusion we have obtained is that administrative difficulties and systemic limitations inherent to the audited organizations and, mainly, factors related to society interest, understanding and participation still represent significant obstacles that prevent performance audits from reaching adequate level of contribution to providing information and to promoting results accountability.Nas modernas democracias, a legitimidade dos representantes públicos já não se sustenta apenas com base nos processos eleitorais. Exige-se uma abordagem dinâmica de legitimidade que enseja a formulação de mecanismos permanentes de participação e controle com vistas a assegurar a condução da máquina pública no melhor interesse dos cidadãos. Aperfeiçoar o controle público depende, essencialmente, da redução das assimetrias informacionais entre cidadãos e governantes. Nesse sentido, transparência e accountability destacam-se como relevantes componentes da Governança Pública, contextualizados no âmbito de uma Nova Gestão Pública da qual se exige melhores resultados com base na economicidade, eficiência, eficácia e efetividade. Essas transformações têm impacto direto na atuação das instituições nacionais encarregadas do controle externo da gestão pública. O dever constitucional dos Tribunais de Contas de prestar informações à cidadania acerca dos resultados obtidos pelos governos confere significativa importância às auditorias operacionais, as quais representam elemento essencial à promoção da accountability de resultados. O objetivo deste trabalho é aferir o nível de contribuição das auditorias operacionais para a accountability de resultados na administração pública, considerando aspectos referentes ao órgão controlador, ao órgão controlado e à sociedade, além de etapas atinentes ao ciclo de realização da auditoria. Como estratégia metodológica procedeu-se à aplicação de questionário de modo a identificar a percepção dos auditores de controle externo do Tribunal de Contas do Município do Rio de Janeiro (TCM-RJ) sobre o tema. Não obstante os avanços estruturais revelados pelo Tribunal de Contas que suportam o aperfeiçoamento do controle operacional, a conclusão obtida é que dificuldades administrativas e limitações sistêmicas inerentes aos órgãos auditados e, principalmente, fatores relacionados ao interesse, compreensão e participação da sociedade representam, ainda, consideráveis obstáculos para que as auditorias operacionais atinjam adequado grau de contribuição no provimento de informações e na promoção da accountability de resultados.Submitted by Luciana CCS/B (luciana.zohrer@uerj.br) on 2022-08-24T12:34:37Z No. of bitstreams: 1 Dissertação - Emil Leite Ibrahim - 2019 - completa.pdf: 1440035 bytes, checksum: a9fb08d7f1f3e3565cfbd46935199eaa (MD5)Made available in DSpace on 2022-08-24T12:34:37Z (GMT). No. of bitstreams: 1 Dissertação - Emil Leite Ibrahim - 2019 - completa.pdf: 1440035 bytes, checksum: a9fb08d7f1f3e3565cfbd46935199eaa (MD5) Previous issue date: 2019-08-07application/pdfporUniversidade do Estado do Rio de JaneiroPrograma de Pós-Graduação em Ciências ContábeisUERJBrasilCentro de Ciências Sociais::Faculdade de Administração e FinançasResults AccountabilityPerformance AuditCourt of AuditorsPublic GovernanceInformational AssymmetryAccountability de ResultadosAuditoria OperacionalTribunal de contasGovernança públicaAssimetria informacionalAuditoria – Rio de Janeiro (RJ)Auditores – Rio de Janeiro (RJ)Administração públicaCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISContribuição das auditorias operacionais para a accountability de resultados na administração públicaContribution of performance audits to accountability of results in public administrationinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UERJinstname:Universidade do Estado do Rio de Janeiro (UERJ)instacron:UERJORIGINALDissertação - Emil Leite Ibrahim - 2019 - completa.pdfDissertação - Emil Leite Ibrahim - 2019 - completa.pdfapplication/pdf1440035http://www.bdtd.uerj.br/bitstream/1/18267/2/Disserta%C3%A7%C3%A3o+-+Emil+Leite+Ibrahim+-+2019+-+completa.pdfa9fb08d7f1f3e3565cfbd46935199eaaMD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82123http://www.bdtd.uerj.br/bitstream/1/18267/1/license.txte5502652da718045d7fcd832b79fca29MD511/182672024-02-26 16:50:36.875oai:www.bdtd.uerj.br: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Biblioteca Digital de Teses e Dissertaçõeshttp://www.bdtd.uerj.br/PUBhttps://www.bdtd.uerj.br:8443/oai/requestbdtd.suporte@uerj.bropendoar:29032024-02-26T19:50:36Biblioteca Digital de Teses e Dissertações da UERJ - Universidade do Estado do Rio de Janeiro (UERJ)false |
dc.title.por.fl_str_mv |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública |
dc.title.alternative.eng.fl_str_mv |
Contribution of performance audits to accountability of results in public administration |
title |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública |
spellingShingle |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública Ibrahim, Emil Leite Results Accountability Performance Audit Court of Auditors Public Governance Informational Assymmetry Accountability de Resultados Auditoria Operacional Tribunal de contas Governança pública Assimetria informacional Auditoria – Rio de Janeiro (RJ) Auditores – Rio de Janeiro (RJ) Administração pública CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública |
title_full |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública |
title_fullStr |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública |
title_full_unstemmed |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública |
title_sort |
Contribuição das auditorias operacionais para a accountability de resultados na administração pública |
author |
Ibrahim, Emil Leite |
author_facet |
Ibrahim, Emil Leite eibrahim.sma@bol.com.br |
author_role |
author |
author2 |
eibrahim.sma@bol.com.br |
author2_role |
author |
dc.contributor.advisor1.fl_str_mv |
Alves, Francisco José dos Santos |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/5717307958113119 |
dc.contributor.referee1.fl_str_mv |
Pessanha, José Francisco Moreira |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/3384481291163061 |
dc.contributor.referee2.fl_str_mv |
Menezes, Rodrigo Ramos Lourega de Menezes |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/5028143216387556 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1195835122300066 |
dc.contributor.author.fl_str_mv |
Ibrahim, Emil Leite eibrahim.sma@bol.com.br |
contributor_str_mv |
Alves, Francisco José dos Santos Pessanha, José Francisco Moreira Menezes, Rodrigo Ramos Lourega de Menezes |
dc.subject.eng.fl_str_mv |
Results Accountability Performance Audit Court of Auditors Public Governance Informational Assymmetry |
topic |
Results Accountability Performance Audit Court of Auditors Public Governance Informational Assymmetry Accountability de Resultados Auditoria Operacional Tribunal de contas Governança pública Assimetria informacional Auditoria – Rio de Janeiro (RJ) Auditores – Rio de Janeiro (RJ) Administração pública CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.por.fl_str_mv |
Accountability de Resultados Auditoria Operacional Tribunal de contas Governança pública Assimetria informacional Auditoria – Rio de Janeiro (RJ) Auditores – Rio de Janeiro (RJ) Administração pública |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
In modern democracies, legitimacy of the public representatives is not solely based on electoral processes any more. A dynamic approach to legitimacy that encourages the creation of permanent mechanisms of participation and control in order to ensure that the public machine works to the best interests of the citizens is mandatory. Perfecting the public control depends, essentially, on the reduction of information asymmetries between citizens and the public leaders. In this sense, components of Public Governance such as transparency and accountability are relevant, nestled in the context of a New Public Management system which requires better results based on economy, efficiency, efficacy and effectiveness. These transformations have direct impact on the practices of the national institutions in charge of the external control of the public management. The constitutional duty of the Courts of Auditors to provide information to citizens about the results achieved by governments grants significant importance to performance audits, which represent an essential element to promoting results accountability. The objective of this work is to assess the level of contribution of the performance audits to the results accountability in public management, considering aspects related to the auditing entity, the entity being audited and to society, as well as the execution phases of the audit. As methodology strategy, a survey about this subject was conducted in order to identify the perception of external control auditors of the Court of Auditors of the City of Rio de Janeiro. In spite of the structural advancements presented by the Court of Auditors that support the improvements of the performance control, the conclusion we have obtained is that administrative difficulties and systemic limitations inherent to the audited organizations and, mainly, factors related to society interest, understanding and participation still represent significant obstacles that prevent performance audits from reaching adequate level of contribution to providing information and to promoting results accountability. |
publishDate |
2019 |
dc.date.issued.fl_str_mv |
2019-08-07 |
dc.date.accessioned.fl_str_mv |
2022-08-24T12:34:37Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
IBRAHIM, Emil Leite. Contribuição das auditorias operacionais para a accountability de resultados na administração pública. 2019. 126 f. Dissertação (Mestrado em Ciências Contábeis) - Faculdade de Administração e Finanças, Universidade do Estado do Rio de Janeiro, Rio de Janeiro, 2019. |
dc.identifier.uri.fl_str_mv |
http://www.bdtd.uerj.br/handle/1/18267 |
identifier_str_mv |
IBRAHIM, Emil Leite. Contribuição das auditorias operacionais para a accountability de resultados na administração pública. 2019. 126 f. Dissertação (Mestrado em Ciências Contábeis) - Faculdade de Administração e Finanças, Universidade do Estado do Rio de Janeiro, Rio de Janeiro, 2019. |
url |
http://www.bdtd.uerj.br/handle/1/18267 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado do Rio de Janeiro |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Ciências Contábeis |
dc.publisher.initials.fl_str_mv |
UERJ |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Sociais::Faculdade de Administração e Finanças |
publisher.none.fl_str_mv |
Universidade do Estado do Rio de Janeiro |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UERJ instname:Universidade do Estado do Rio de Janeiro (UERJ) instacron:UERJ |
instname_str |
Universidade do Estado do Rio de Janeiro (UERJ) |
instacron_str |
UERJ |
institution |
UERJ |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UERJ |
collection |
Biblioteca Digital de Teses e Dissertações da UERJ |
bitstream.url.fl_str_mv |
http://www.bdtd.uerj.br/bitstream/1/18267/2/Disserta%C3%A7%C3%A3o+-+Emil+Leite+Ibrahim+-+2019+-+completa.pdf http://www.bdtd.uerj.br/bitstream/1/18267/1/license.txt |
bitstream.checksum.fl_str_mv |
a9fb08d7f1f3e3565cfbd46935199eaa e5502652da718045d7fcd832b79fca29 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UERJ - Universidade do Estado do Rio de Janeiro (UERJ) |
repository.mail.fl_str_mv |
bdtd.suporte@uerj.br |
_version_ |
1792352365106429952 |