Auditoria operacional: uma análise das melhores práticas nos tribunais de contas brasileiros

Abstract

This study aims to analyze the best practices in operational auditing carried out and indicated by the Brazilian Courts of Auditors. This is a qualitative study, using content analysis to systematize the information extracted from the Operational Audit Reports, which constituted the research database. The literature review deals with the origins and evolution of Operational Auditing, as well as aspects of the Benchmarking technique. The ideal research universe was the 33 Brazilian Courts of Auditors; however, those that did not respond or did so after the data analysis period were excluded, resulting in a sample of 24 Courts of Auditors (72.72%), of which 44 final operational audit reports were analyzed. Once the database had been categorized, the data was tabulated in Excel and the analysis and discussion of the results was presented, which found that there was a lack of standardization in the inspection process; in addition to the plural presentation of the findings, evidence and recommendations of the audit teams; an eminently problem-oriented approach; the Courts of Auditors' own initiative in determining whether to carry out an operational audit exceeded coordinated/integrated audits; the Environment area accounted for the largest number of audits in the sample. It can be identified that operational audits corroborate the learning of the Courts of Accounts and the Brazilian external control network, through the dissemination of their inspection activities, their findings, their evidence and recommendations directed at the audited bodies, despite this, there are still deficiencies in the communication and dissemination of the results of operational audits to society, which represents an obstacle to social control.