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

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

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.

 

 


Palavras-chave


gestão pública, gerenciamento de processos e auditoria.

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