Monografia (especialização)
Auditorias operacionais no Tribunal de Contas do Estado de Minas Gerais no período de 2007 a 2020: análise da adoção, ferramentas e conteúdo dos relatórios de auditoria
Fecha
2021-09-10Autor
Marília Junqueira Lemes
Institución
Resumen
The performance audits reflect the development of the external control of the Public Administration in the Democratic State of Law, as they respond to tensions for the expansion of accountability and achievement of efficient and satisfactory results for society, as well as to the increase in the complexity of production and evaluation of public policies. Performance audits advance in the adoption of research techniques and methodologies to support broader and more diversified analyses of the entire context related to public actions, incorporating new sciences and audit issues. It is not the intention of the Supreme Audit Institutions, among them the Courts of Auditors, the abandonment of compliance audits, given the essentiality of them for the legal control of the State, but undoubtedly, the new audit model has the potential to overcome the gaps of the more traditional methods. The Constitution of 1988 opted for a hybrid model between the Courts of Accounts and the classical configuration for the General Audits, being reported by the literature as unique. The Tribunal de Contas do Estado de Minas Gerais (TCE) reflects with small adaptations, the functions of the Tribunal de Contas da União (TCU) and adopts since 2007 perfomance audits as one of its supervisory instruments. This article analyzes the public policy themes addressed by the Tribunal de Contas do Estado de Minas Gerais between 2007 and 2020 and seeks to highlight the tools used and the content of the audit reports available on the Transparency Portal. The documentary examination is supported by the indications in the literature and at the same time by the development among the audit reports analyzed. Thus, we identified the expected aspects in the adoption and conduct of audits, the specificities in the context of Minas Gerais state and also some limitations in the published reports.