Análise dos possíveis benefícios gerados pela auditoria externa: estudo sobre o TCE/RN e entidades auditadas no período de 2019 a 2021

Abstract

The present study aims to analyze and compare, according to the perspective of each manager, whether the audits carried out by the TCE-RN generate benefits for the audited entities. For this, a case study was carried out on the TCE-RN and the entities audited by it, in order to verify the number of audits and which types were performed more frequently. This is a descriptive and exploratory study, realized through a survey based on interviews, applied to the managers of each entity. The research is characterized as qualitative research and the technique used to enable the study consists of an interview. Data were mostly analyzed qualitatively. The results show that, in general, managers are satisfied with the audits carried out. In their point of view, the benefits are generated and contribute to the improvement of public management, in addition to adding value to the entity as a whole, but it is also known that there is still a long way to follow, so that these benefits can be measured from correct way and with quality.