A aplicação do Lean Six Sigma para aprimoramento da accountability nas decisões do Tribunal de Contas do Estado de Goiás

• Autor(a) principal: Santiago, Leonardo de Guimarães
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFG
• dARK ID: ark:/38995/0013000004rhf
• Texto Completo: http://repositorio.bc.ufg.br/tede/handle/tede/13095
• topic: Social accountability; Courts of accounts; Tribunais de Contas; Lean-Six Sigma; CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The Brazilian Courts of Auditors are entities structured to supervise the application of public resources, report their findings to society, hold those involved responsible and contribute to the correction of improprieties through the decisions they issue. This study analyzed the process of formatting, storing and consulting the decisions of the Court of Auditors of the State of Goiás, with the objective of evaluating whether the Court achieves a quality standard capable of favoring internal efficiency in monitoring the provisions handed down and instrumentalizing their follow-up by society. To do so, we used the Lean Six Sigma methodology, combining statistical models for measuring variability with business process management techniques. The results show low performance in relation to the conformity expected by the institution itself, mainly due to the elaboration of procedural documents and data registration without automation support that induces the fulfillment of quality requirements, a circumstance also observed in other Courts of Accounts in the country, indicating that the procedures used in the diagnosis and in the proposal for improvement presented can contribute to the improvement of other members of the Brazilian external control system.