Auditoria operacional em projetos públicos do meio ambiente no Estado de Mato Grosso

by Silveira Melo, Vander da

Abstract (Summary)
actions, in relation to the aspects of economy efficiency and efficacy, in the application of public resources. The empiric research was used along with the documental research carriedout in primary sources of the account books of the State Audit Offices. The emphasis is over the audit carried out in governmental entities by the Audit Offices. The means used for obtaining the field research is indicated, describing the steps used in its accomplishments and its qualitative and quantitative results. It indicates the proportion of components of the case study that present effectiveness and / or efficiency in the usage of the resources ofPRODEAGRO. The preliminary results show that, out of 26 (twenty-six) State Audit Offices, only 02 (two) do operational audit in financed projects by international resources. The mainconclusions are evidenced, comparing the results achieved through the field and bibliographical research. In the literature review and in the theoretical ground, the study madeus understand that the operational audit examines the governmental action in relation to the aspects of economy, efficiency and efficacy. In the field research it was verified that from the 07 (seven) components of PRODEAGRO, 01 (one) showed inefficacy and inefficiency; 01 (one) efficacy and efficiency superior to what was expected; 01 (one) efficacy, however, showed inefficiency; 02 (two) presented inefficiency, yet, efficiency superior to what wasexpected; and 02 (two), efficacy superior to what was expected, however, presenting inefficiency. The emphaize of this work is related to reserch of Accounting Scienc of postGraduation Program in Management Central from Blumenau Regional University
This document abstract is also available in Portuguese.
Bibliographical Information:

Advisor:Ilse Maria Beuren; Mariano Yoshitake; Antonio Robles Junior

School:Universidade Regional de Blumenau

School Location:Brazil

Source Type:Master's Thesis

Keywords:audit efficacy efficiency


Date of Publication:

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