Os impactos da Auditoria de Gestão para a melhoria dos serviços na Marinha do Brasil

Abstract

The fact that citizens have been claiming results as to the activities carried out by their representatives and public organizations has required greater need for improvement of internal audit activities which may assist in the control and supervision of processes and activities of organizations. Among the usual practices for government evaluation is the Management Audit, changing the previous focus of conformity to focus on management and improvements of the entities processes. While some authors argue its validity and importance, other authors have questioned the validity of such type of audit and its contribution to the improvement of management processes of public organizations. In this paper, we investigate the procedures adopted by Brazilian Navy in the Management Audit activities in three of its jurisdictional units and the results of the audit processes. We sought to determine whether the recommendations contained in the Management Audits contribute to the solution of best management practices of the Jurisdictional Units of Brazilian Navy. In order to achieve the proposed goals, we analyzed the recommendations listed in the Management Audit Reports of the audited units in 2013 and compared to the reports of 2009, 2010, 2011 and 2012. After the data was compiled, an evaluation of results was done based on an analysis framework developed for research. In the studied jurisdictional units, it was observed that the evaluation criteria used in the audit process have improved 55% in UJ-1, 88% in UJ-2 and 64% in UJ-3. The results showed that Brazilian Navy has improved its management evaluation criteria and the jurisdictional units of Brazilian Navy which have been through more than one Management Audit process improved their performance as evidenced in the audit of 2013.