Auditoria operacional como instrumento de atuação do tribunal de contas do estado do Pará: construção de uma minuta de manual de auditoria operacional institucional baseado na comparação de experiências

Abstract

This applied research is based on the premise that the postmodern world requires from public administrations governance and management strategies that ensure the achievement of effective results, aligned with the expectations and needs of the recipients of public services, citizens. Understanding that public policies for the fulfillment of the purposes of public management are subject to external control exercised by the Courts of Auditors and that operational audit (AO) is an instrument of supervision in the fulfillment of this role, needing to be technically parameterized, this study aimed to build a draft of the Operational Audit Manual (MAOP), based on a consistent review of specialized literature and mapping scientific evidence regarding the best practices of AO, to be institutionalized by the Court of Auditors of the State of Pará - TCE/PA. The methodological procedures were the bibliographic documentary research, having as its source the research in documents, scientific and technical papers on the subject and existing operational audit manuals, which were the object of qualitative documentary analysis. In addition, focusing on the reality, challenges and specific context of the TCE/PA, a stage of empirical data collection and information of the existing professional experience was carried out through the focus group technique, by which, from the participation of the Court's servers, a picture of the experience in the field of AO was obtained, to contribute to the construction of the MAOP project of the TCE/PA, in an attempt to incrementally improve the manuals already existing in Brazil on the subject and the respective induction of an incremental improvement of the expertise already installed in the court's tables on the subject. The perspective of valuing the concomitant supervisory function of the Court of Auditors was added, and of the AO as an opportunity for the control of accounts to contribute to the faithful fulfillment of the constitutional principle of efficiency of public spending by managers. The principle of efficiency from the perspective of the result, effectiveness, as a service to the primary interest of the collectivity with regard to the demands for quality public services, consistent with the constitutional parameters of promoting equal conditions, social well-being and human dignity, was interpreted. Thus, a draft manual of AO was built for the Court, with a view to potentiating both the greater institutionalization of operational audits in the TCE/PA, as well as the technical quality of the concomitant audit activity carried out by AO.