Manual prático de técnicas e procedimentos de auditoria governamental baseada em riscos: um estudo de caso da Controladoria-Geral do Estado do Rio de Janeiro

Abstract

Auditing in public administration is an important tool to ensure transparency and efficiency in the use of public resources. However, the lack of resources and training within oversight agencies hinders the conduct of comprehensive and effective audits. Adopting a risk-based approach to public administration auditing, which allows for the identification and prioritization of the most relevant risks for the organization, presents a challenge. This requires auditors to focus on critical areas. During the covid-19 pandemic, the State Comptroller's Office of Rio de Janeiro implemented more agile audit procedures that revealed issues related to procurement fraud during the crisis. This highlights the critical role of oversight agencies like the State Comptroller's Office in times of crisis, when there is an elevated risk of irregularities in emergency procedures. The State Comptroller's Office in Rio de Janeiro achieved significant results in terms of quantity and quality of audits conducted. These outcomes were utilized by other oversight agencies, social control mechanisms, and even in investigations by a Parliamentary Inquiry Committee (CPI) that led to the impeachment of the governor at the time. Drawing inspiration from the successful innovative experience of the State Comptroller's Office in Rio de Janeiro during the assessment of covid-19 emergency expenses, this study presents a functional model in the form of a Manual of Audit Methodologies, Techniques, and Procedures. The manual proposes a structured approach to activities conducted in the audits carried out by the State Comptroller's Office in Rio de Janeiro and suggests enhancements to develop an applicable audit model within public organizations. This contributes to the evolution of this approach and aids in the technical improvement of auditors while enhancing the efficiency of their work. The justification for this case study lies in the need to refine control and supervision processes within the public sector, identify the primary risks associated with government activities—particularly focusing on the evaluation of emergency public contracts—and refine specific methodologies to detect them. Furthermore, the research aims to optimize audit efforts towards critical management points and the identification of potential irregularities and frauds. The methodology presented in this study has proven extremely effective in promoting savings in public expenditures and achieving the intended results in the evaluation of emergency contracts.