A Auditoria operacional no Tribunal de Contas do Estado do Ceará

Abstract

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.