QUALIDADE E UTILIDADE DAS AUDITORIAS OPERACIONAIS NA GESTÃO PÚBLICA
DOI:
https://doi.org/10.12662/2359-618xregea.v9i2.p23-47.2020Keywords:
Accountability, Tribunais de Contas, Auditoria Operacional, Responsabilidade SocialAbstract
Os tribunais de contas (TCs) receberam da Constituição Federal de 1988 (CF/88) um aparato legal e instrumental que lhes possibilitou as condições necessárias para o exercício e a promoção da accountability, principalmente no caso da competência para realizarem auditorias operacionais (AOps). Todavia, quando são realizadas, essas auditorias produzem resultados satisfatórios? E, mais que isso, são esses resultados relevantes para a sociedade? Ou seja, ao realizarem suas AOps, os TCs estão efetivamente cumprindo o seu propósito e dando conta de sua responsabilidade institucional e social? Para responder a tais questões e buscar dar uma contribuição para o avanço do debate sobre esse tema, estabeleceu-se, como objetivo deste ensaio, propor um modelo para análise das AOps. O modelo se assenta em duas dimensões: uma operacional, que se vincula à qualidade da auditoria propriamente dita; e outra social, que se vincula à utilidade de seus resultados para a sociedade. É um trabalho descritivo-avaliativo, com abordagem qualitativa, realizado por intermédio de pesquisa bibliográfica e levantamento documental. O modelo proposto permite analisar se os TCs estão dando cumprimento a seu propósito institucional e à sua responsabilidade junto à sociedade.
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