Análise da auditoria operacional ante as fraudes em processos licitatórios

Abstract

This work analyzed the efficiency of operational audit methods, present in the Brazilian Court of Audit Operational Audit Manual into the presence of frauds in biddings selected randomly in Brazilian cities. The frauds used were selected by Government Accountability Office by means of its 8th draft during 2003 and 2004. Into the presence of a vast list of cities were selected those reports which had more information related to biddings, the subject of this work. The selected cities were: Davinópolis (MA), Amaporã (PA), Lontra (MG) e Itaberaba (BA). At first were studied the Laws that rule the biddings, as well as the bibliography related to the subject, the competence given to the Brazilian Court of Audit to perform the operational audit and finally the study of Operational Audit Manual. The data analyses was made comparing the frauds into the presence of the steps mentioned in the Manual aiming to verify which steps from it identify the studied frauds. It was concluded that the Manual is efficient in its purpose in what refers to the selected frauds, since its proposed steps for an operational audit are strictly followed. It is also highlighted that the mentioned frauds would be identified in the Audit Selection phase, because they are documental frauds.