A auditoria operacional e sua contribuição para a melhoria dagestão pública: um estudo de caso da auditoria operacional daAgência Estadual de Meio Ambiente e Recursos Hídricos emPernambuco.
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A auditoria operacional e sua contribuição para a melhoria dagestão pública: um estudo de caso da auditoria operacional daAgência Estadual de Meio Ambiente e Recursos Hídricos emPernambuco.
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| Id. |
36771344 |
| Idioma |
PT
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| Titulo |
A auditoria operacional e sua contribuição para a melhoria dagestão pública: um estudo de caso da auditoria operacional daAgência Estadual de Meio Ambiente e Recursos Hídricos emPernambuco. |
| Autor(es) |
Márcia Aparecida Pimentel Leal
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| Localización |
http://www.bibliotecadigital.ufba.br/tde_busca/arquivo.php?codArquivo=1019
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| Versión |
1.0 |
| Estado |
Final
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| Descripción |
This study aimed to investigate if the operational auditing, promoted by the Tribunal of Account of the Pernambuco State (TCE/PE), has been contributing to the improvement of the public administration and, which are the concrete results of the operational auditing accomplished by the State Agency of Environment and Water Resources (CPRH). The hipothesis of the research was that the Brazilian Tribunals of Account started to have a new paper, enlarging the fiscalization of the government actions for besides the legal aspects, identifying the presence, in those actions, of efficiency, efficacy, economy and effectiveness and, that this auditing type could be able to contribute for the invigoration of the internal controls and improvement of the procedures and routines of the organs audited, besides providing an interaction with public managers.For the materialization of the proposed objectives, this study consisted of the accomplishment of the study of case of the experience of operational auditing of TCE/PE in CPRH, using the documental research and semi-structured interviews. The study analyzed as the managers and technicians of the involved entity perceived the operational auditing, if the problems found by the auditing team reflected the identified deficiencies for the Agency, if the suggested recommendations were implemented and, if they having been, to verify benefits and/or damages approached by the Institution. Although they have been identified some fragilities in the development of the works of operational auditing accomplished by TCE/PE, that still request improvement, the research found positive results forCPRH after the accomplishment of this auditing.
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| Tipo |
PDF
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| Palabras clave |
operational auditing
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| Tipo de recurso |
Electronic Thesis or Dissertation
Tese ou Dissertacao Eletronica
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| Tipo de Interactividad |
Expositivo
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| Nivel de Interactividad |
muy bajo
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| Audiencia |
Estudiante
Profesor
Autor
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| Estructura |
Atomic |
| Coste |
no
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| Copyright |
sí
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Liberar o conteúdo dos arquivos para acesso público |
| Formatos |
PDF
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| Requerimientos técnicos |
Browser: Any
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| Fecha de contribución |
06-sep-2008 |
| Contacto |
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