Audits in road works: methodology and case study

• Autor(a) principal: Silva, Antonio Cleiton Lopes da
• Data de Publicação: 2013
• Outros Autores: Frota, Consuelo Alves da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Latin American Journal of Business Management
• Texto Completo: https://www.lajbm.com.br/index.php/journal/article/view/124
• topic: Road works; External control; Methodology; Streamlining; Obras rodoviárias; Controle externo; Metodologia; Racionalização

Road works, as well as civil constructions generally require a phase of project and another of execution, when occur supervisory services also. Although internal control that might be during the planning and execution of these works, external control actions are performed with preventive or repressive nature. Given the large number and complexity of these constructions, and the lack of human and material resources of the organs of control, it becomes important to establish administrative procedures to rationalize such analysis. In this sense, this work demonstrates that simple procedures for surveys and calculations have proven effective for quantifying the costs and possible damage to the treasury. To illustrate the procedures, we analyzed a case study on the BR-319, the stretch between rivers Castanho and Tupana.