Auditoria operacional como procedimento de gestão pública de qualidade na tomada de decisão

Abstract

The purpose of this paper was to study the operational audit as a procedure for quality public management, to demonstrate the importance of having an Operational Audit that is active and participatory in the achievement of the objectives and goals in a public institution, it is assumed that this system has the function of assisting in achieving the mission and the strategic objectives of the organization, using, for this, instruments of support. The objective was to demonstrate the use of this procedure already applied in some public agencies and its effectiveness. However, what has been discovered is that this tool is little used within smaller public structures, citing as example municipal municipalities. For this, the research was based on the theoretical revision method. Seeking the success of this purpose, it was first defined, Operational Audit, its functions and obligations according to the current legislation, types of audit and their classifications, approach and detail of the structure of operational audit its dimensions and ethical procedures. The objective of this study was to evaluate and identify the use of operational auditing within public agencies, through the reading of articles, books and online journals related to the proposed theme, using descriptive research in the accomplishment of this work. Finally, final considerations on the study of the focused question were elaborated, within which recommendations were made for improvements in the functionality of operational auditing within public management. It is evaluated that the study allowed the expansion of theoretical knowledge about the subject. It is hoped that the research may provide subsidies for proposing new studies, with a focus on solutions to the presented problem.