THE EFFECTIVENESS OF PERFORMANCE AUDITING AS A PUBLIC POLICY EVALUATION BY TCE-GO

Abstract

It investigates the degree of effectiveness of one of the seven inspection instruments used in the exercise of external control by the Court of Accounts of the State of Goiás, called performance auditing, a tool for analyzing government programs and actions that involve public policy evaluation. A theoretical discussion is promoted - in a Law and Public Policy approach, all operational audits performed by the Court from 2011 to 2018 are analyzed, with the creation of a database and qualitative analysis criteria for the recommendations made, analyzing the implementation status. The main results show that the effectiveness of performance auditing is still low (13% of recommendations implemented in 8 years), despite a positive scenario regarding its execution. In view of the diagnosis, it was proposed to develop an Exclusive Electronic Monitoring System for AOP.