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.
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