Auditoria e controle de execução de processos no setor público brasileiro / Audit and control of processes execution in the brazilian public sector

Autores

  • Roquemar de Lima Baldam
  • Lourenço Costa
  • Guilherme Marques Fiorot
  • Eduardo Siqueira Bernabe
  • Leandro Fernandes Novaes
  • Thalmo de Paiva Coelho Junior

Palavras-chave:

gestão pública, gerenciamento de processos e auditoria.

Resumo

A falta de urgência para a melhoria, a gestão desestruturada da qualidade de serviço e a desconexão com a criação de valor, são alguns dos fatores que dificultam a busca pelo setor público da melhoria contínua dos serviços prestados à população em geral. Entretanto, a Gestão de Processos de Negócio (BPM) no setor público tem sido usada como fator decisivo para o aumento da eficácia e eficiência e para a reestruturação das organizações ao longo de processos interfuncionais. Além disso, somado ao BPM, a Auditoria é o componente fundamental de um sistema regulatório cujo objetivo é mostrar desvios de padrões aceitáveis e violações de princípios de legalidade, eficiência, efetividade e administração da economia pública. Diante dessas e outras constatações e por meio de um questionário de estrutura do tipo Survey, o presente artigo visou identificar as principais características de auditoria e controle de execução de processos em instituições públicas brasileiras, destacando métodos e ferramentas e evidenciando particularidades aplicáveis às mesmas.

 

 

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Publicado

2019-07-16

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Artigos