Auditoria operacional com uso da gestão baseada em atividades – ABM: estudo em uma organização militar do Exército Brasileiro

Abstract

The New Public Management created in public administration, an environment so that its agencies can increase productivity, promote a greater accountability in the performance of the managers, as well as a major social control. In this perspective, control mechanisms of public sector seek development in sense of being capable of producing information to leverage institutions performance. Performance audit highlights a kind of control that advises public manager in perfectioning management. This research inserts in this context and aims analisys of usage of ABM in performance audit. To achieve the goal, the research, using Design Science Research method, created an artifact (method) for the executive cicle of performance audit and applied this in a finalist organizational process of a ICU - Internal Control Unit – of Brazilian Army. The practices of ABM selected to compose the artifact were capable of producing information that impact performance, in dimensions of economicity, efficiency and efficacy, as well as features of compliance, pointing to the manager opportunities to improve the management. So, the execution of performance audit using ABM shows to be capable, mainly, of identifying drivers of cost in the audited process, that generate unnecessary consumption of resources and delay in the process product delivery.