A new classification for the results of the performance audit follow up

Abstract

For several decades, performance audits (AOPs) have significantly helped the improvement of public management in Brazil and the world. However, few studies have investigated this audits follow-up process and how they have adapted to Brazilian culture. This research proposes a new classification for the results of the performance audits follow-up observing whether the determinations and recommendations resulting from AOPs carried out by the Court of Accounts of the State of Santa Catarina (TCE/SC) are implemented. The classification provided in the AOP Manual prepared by the Federal Court of Accounts, was adapted by the TCE/SC, with changes that were described in the follow-up reports of 14 AOPs with information from the fiscal years 2004 to 2015. A first draft of a new classification was submitted to the auditors for analysis and suggestions. After that, it was sent to the analysis and contributions of the chief auditors and audit coordinators. The study, therefore, registered the changes that had occurred in the AOPs and proposed a new classification for the results of the AOPs follow-up that considers the degree of implementation of determinations and recommendations in the performance audit.

Keywords:
audit; performance audits; follow-up; results classification