Título:	Da auditoria de conformidade à auditoria de desempenho : um panorama das Universidades Públicas Federais no período de 2008 a 2016
Autor(es):	Lins, Saulo Gouveia
Orientador(es):	Nunes, André
Assunto:	Auditoria governamental Auditoria de desempenho Gestão pública
Data de publicação:	23-Jun-2020
Data de defesa:	22-Nov-2019
Referência:	LINS, Saulo Gouveia. Da auditoria de conformidade à auditoria de desempenho: um panorama das Universidades Públicas Federais no período de 2008 a 2016. 2019. 127 f., il. Dissertação (Mestrado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2019.
Abstract:	Given that public management demands a more effective monitoring and control capacity from the Federal Government and the Legislative Power, and especially from social control, the role of public audit becomes relevant, as it will be the main instrument that will provide payers taxpayers a reasonable assurance that the legislation will be followed by public managers. However, it is observed, not only in the literature, but also in the desire of the administrated, that compliance care is not enough, since desires are unlimited and resources are scarce. That is, it is necessary that the public administration be managed under the cloak of efficiency, effectiveness and effectiveness. In this context, the importance of auditing in the public sector is highlighted, as the assessment of legal compliance is transcended, and public auditing becomes a powerful component of inducing efficiency in public administration. Thus, the aim of this research is to verify if there is empirical evidence that the public audit has broadened its scope, starting with compliance assessments, and as the manager reaches maturity, that is, becomes more efficient. audit prioritizes performance appraisals. Thus, in the context of public auditing, especially regarding the evolution of its compliance verification role with the objective of boosting efficiency and the search for results in the public sector, it is questioned if there is an extension of scope (compliance for performance) in audits. by the Federal Comptroller General (FCG) at the Federal Higher Education Institutions (FHEI). Thus, the main objective is to analyze whether there is a change in the course of audits performed by FCG, from compliance auditing to FHEI performance auditing from 2008 to 2016. In order to achieve this objective, the analysis of 289 FCG annual audit reports to FHEI. From this analysis it was possible to measure the nature of the audit reports, ie whether they are compliance or performance oriented. In order to relate the nature of the audits performed by FCG in FHEI with the degree of efficiency of the respective Universities, it was necessary to create a Proxy for efficiency using Data Envelopment Analysis (DEA) with TCU indicators. After observing the average of the Nature of Audits, it is observed that in 2008, 43.4% of the notes in the reports referred to performance auditing and this characteristic evolved each year, until, in the last year of the series (2016), there was a predominance of notes regarding the performance of 75.9%. This time, based on this empirical research, it can be seen that there is an upward trajectory of audits, from compliance to performance. It was also observed that the FCG, when conducting management audits in the Universities considered efficient, guided the work in search of evaluations regarding operational activities to the detriment of legal compliance examinations. Thus, it can be concluded that these Universities have already advanced, and reached a high degree of maturity in administrative execution, especially in relation to their activities. That is, on average, performance audits amounted to 73% in efficient institutions. In contrast, inefficient FHEI, this number averaged 46%. It is considered that the results obtained in this research are academically relevant, mainly because they are an innovative subject, since there are no studies in the literature about the evolution of public auditing, regarding compliance / performance auditing.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade e Gestão de Políticas Públicas, Programa de Pós-Graduação em Ciências Contábeis, 2019.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
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