A Auditoria operacional no Tribunal de Contas do Estado do Ceará
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da Universidade Federal do Ceará (UFC) |
Texto Completo: | http://www.repositorio.ufc.br/handle/riufc/39367 |
Resumo: | In the face of administrative reforms in public management, it became necessary for external control to contribute to increasing the accountability of public agents, improving government actions and developing reliable information for society. As a reaction, the Supervisory Entities developed the operational audit, with a focus on the analysis of the results, instead of complying with only the legal compliance in the performance of the public sector management. In this context, this study aims to analyze the approach of the operational audits carried out by the TCE/CE on the methods and techniques adopted and the use of the principles of efficiency, economy, effectiveness and effectiveness. This is a descriptive research, of a qualitative nature, using content analysis as a reference for data analysis. The main sources of data were the operational audit reports carried out by the TCE/CE for the period 2008 to 2017. The results of the survey indicate that there is a predominance in the use of the principle of efficiency in the composition of the operational audits of the TCE/CE, to the detriment of the principle of economy which is rarely used. In addition, as for the collection methods used in operational audits, much is used documentary examination, interviews and questionnaires. On the other hand, the most commonly used audit techniques are stakeholder and SWOT analyzes. Thus, it is concluded that the approach adopted by the TCE/CE in the execution of operational audits is oriented to the efficiency principle, as it predominantly examines the proper functioning of management systems. |
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A Auditoria operacional no Tribunal de Contas do Estado do CearáAuditoria operacionalTribunal de contasTCE/CEIn the face of administrative reforms in public management, it became necessary for external control to contribute to increasing the accountability of public agents, improving government actions and developing reliable information for society. As a reaction, the Supervisory Entities developed the operational audit, with a focus on the analysis of the results, instead of complying with only the legal compliance in the performance of the public sector management. In this context, this study aims to analyze the approach of the operational audits carried out by the TCE/CE on the methods and techniques adopted and the use of the principles of efficiency, economy, effectiveness and effectiveness. This is a descriptive research, of a qualitative nature, using content analysis as a reference for data analysis. The main sources of data were the operational audit reports carried out by the TCE/CE for the period 2008 to 2017. The results of the survey indicate that there is a predominance in the use of the principle of efficiency in the composition of the operational audits of the TCE/CE, to the detriment of the principle of economy which is rarely used. In addition, as for the collection methods used in operational audits, much is used documentary examination, interviews and questionnaires. On the other hand, the most commonly used audit techniques are stakeholder and SWOT analyzes. Thus, it is concluded that the approach adopted by the TCE/CE in the execution of operational audits is oriented to the efficiency principle, as it predominantly examines the proper functioning of management systems.Diante das reformas administrativas na gestão pública, tornou-se necessário que o controle externo contribuísse para o aumento da responsabilização dos agentes públicos, para o aperfeiçoamento das ações do governo e para o desenvolvimento de informações confiáveis à sociedade. Como reação, as Entidades de Fiscalização Superior – EFS desenvolveram a auditoria operacional, com foco para a análise dos resultados, ao invés de ater-se somente a conformidade legal na atuação da gestão do setor público. Nesse diapasão, este estudo tem o objetivo de analisar a abordagem das auditorias operacionais realizadas pelo TCE/CE quanto aos métodos e técnicas adotados e à utilização dos princípios da eficiência, da economicidade, da eficácia e da efetividade. Trata-se de uma pesquisa descritiva, de natureza qualitativa, utilizando-se da análise de conteúdo como referencial de análise de dados. As principais fontes de dados foram os relatórios de auditoria operacional realizadas pelo TCE/CE, no período de 2008 a 2017. Os resultados da pesquisa indicam que existe uma predominância na utilização do princípio da eficiência na composição das auditorias operacionais do TCE/CE, em detrimento do princípio da economicidade que é raramente utilizado. Ademais, quanto aos métodos de coleta empregados nas auditorias operacionais muito utiliza-se do exame documental, das entrevistas e dos questionários. Por outro lado, as técnicas de auditoria mais utilizadas são as análises stakeholder e SWOT. Dessa forma, conclui-se que, a abordagem adotada pelo TCE/CE na execução das auditorias operacionais, é orientada ao princípio da eficiência, pois examina predominantemente o adequado funcionamento dos sistemas de gestão.Vasconcelos, Alessandra Carvalho deGomes, Tatyanne Cavalcante Pimenta2019-02-05T12:59:14Z2019-02-05T12:59:14Z2018info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfGOMES, Tatyanne Cavalcante Pimenta. A Auditoria operacional no Tribunal de Contas do Estado do Ceará. 2018. 55 f. Dissertação (mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-graduação em Administração e Controladoria, Fortaleza, 2018.http://www.repositorio.ufc.br/handle/riufc/39367porreponame:Repositório Institucional da Universidade Federal do Ceará (UFC)instname:Universidade Federal do Ceará (UFC)instacron:UFCinfo:eu-repo/semantics/openAccess2019-02-05T12:59:14Zoai:repositorio.ufc.br:riufc/39367Repositório InstitucionalPUBhttp://www.repositorio.ufc.br/ri-oai/requestbu@ufc.br || repositorio@ufc.bropendoar:2024-09-11T18:50:28.577304Repositório Institucional da Universidade Federal do Ceará (UFC) - Universidade Federal do Ceará (UFC)false |
dc.title.none.fl_str_mv |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará |
title |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará |
spellingShingle |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará Gomes, Tatyanne Cavalcante Pimenta Auditoria operacional Tribunal de contas TCE/CE |
title_short |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará |
title_full |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará |
title_fullStr |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará |
title_full_unstemmed |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará |
title_sort |
A Auditoria operacional no Tribunal de Contas do Estado do Ceará |
author |
Gomes, Tatyanne Cavalcante Pimenta |
author_facet |
Gomes, Tatyanne Cavalcante Pimenta |
author_role |
author |
dc.contributor.none.fl_str_mv |
Vasconcelos, Alessandra Carvalho de |
dc.contributor.author.fl_str_mv |
Gomes, Tatyanne Cavalcante Pimenta |
dc.subject.por.fl_str_mv |
Auditoria operacional Tribunal de contas TCE/CE |
topic |
Auditoria operacional Tribunal de contas TCE/CE |
description |
In the face of administrative reforms in public management, it became necessary for external control to contribute to increasing the accountability of public agents, improving government actions and developing reliable information for society. As a reaction, the Supervisory Entities developed the operational audit, with a focus on the analysis of the results, instead of complying with only the legal compliance in the performance of the public sector management. In this context, this study aims to analyze the approach of the operational audits carried out by the TCE/CE on the methods and techniques adopted and the use of the principles of efficiency, economy, effectiveness and effectiveness. This is a descriptive research, of a qualitative nature, using content analysis as a reference for data analysis. The main sources of data were the operational audit reports carried out by the TCE/CE for the period 2008 to 2017. The results of the survey indicate that there is a predominance in the use of the principle of efficiency in the composition of the operational audits of the TCE/CE, to the detriment of the principle of economy which is rarely used. In addition, as for the collection methods used in operational audits, much is used documentary examination, interviews and questionnaires. On the other hand, the most commonly used audit techniques are stakeholder and SWOT analyzes. Thus, it is concluded that the approach adopted by the TCE/CE in the execution of operational audits is oriented to the efficiency principle, as it predominantly examines the proper functioning of management systems. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018 2019-02-05T12:59:14Z 2019-02-05T12:59:14Z |
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.uri.fl_str_mv |
GOMES, Tatyanne Cavalcante Pimenta. A Auditoria operacional no Tribunal de Contas do Estado do Ceará. 2018. 55 f. Dissertação (mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-graduação em Administração e Controladoria, Fortaleza, 2018. http://www.repositorio.ufc.br/handle/riufc/39367 |
identifier_str_mv |
GOMES, Tatyanne Cavalcante Pimenta. A Auditoria operacional no Tribunal de Contas do Estado do Ceará. 2018. 55 f. Dissertação (mestrado) - Universidade Federal do Ceará, Faculdade de Economia, Administração, Atuária e Contabilidade, Programa de Pós-graduação em Administração e Controladoria, Fortaleza, 2018. |
url |
http://www.repositorio.ufc.br/handle/riufc/39367 |
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.source.none.fl_str_mv |
reponame:Repositório Institucional da Universidade Federal do Ceará (UFC) instname:Universidade Federal do Ceará (UFC) instacron:UFC |
instname_str |
Universidade Federal do Ceará (UFC) |
instacron_str |
UFC |
institution |
UFC |
reponame_str |
Repositório Institucional da Universidade Federal do Ceará (UFC) |
collection |
Repositório Institucional da Universidade Federal do Ceará (UFC) |
repository.name.fl_str_mv |
Repositório Institucional da Universidade Federal do Ceará (UFC) - Universidade Federal do Ceará (UFC) |
repository.mail.fl_str_mv |
bu@ufc.br || repositorio@ufc.br |
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1813028966918782976 |