Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2517
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dc.creatorCélio da Costa Barros; Tribunal de Contas da União (TCU)-
dc.creatorFilipe Machado da Costa Barros; Universidade Federal do Rio Grande do Norte-
dc.creatorEdimilson Monteiro Batista; Tribunal de Contas da União (TCU)-
dc.creatorFabia Jaiany Viana de Souza; Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN)-
dc.creatorOlga Aguiar de Melo; Tribunal de Contas da União (TCU)-
dc.date2015-04-24-
dc.date.accessioned2016-12-09T17:30:50Z-
dc.date.available2016-12-09T17:30:50Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2087-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2517-
dc.descriptionHealth is a fundamental human right, constitutionally guaranteed by the State, through the implementation of public policies for the sector, to promote the physical, mental and social well-being of the community. The research sought to examine the program evaluations conducted by the Court of Audit (TCU), single Supreme Audit (EFS) in Brazil, between 2000 and 2012, by revealing the criteria in data handling, as well as the standards used by external control agency. The research is exploratory in qualitative-quantitative approach and case study. The results reveal the realization of seventeen reviews, which involved 121 auditors, being 65.29% of males and the use of seventeen types of diagnostic techniques, predominantly the interview and the postal / electronics survey. It was concluded that evaluations of programs carried out by TCU turned into subsidies for the improvement of public management courses in health, since they resulted in 305 recommendations. TCU has demonstrated the ability to deliver up to four annual assessments in this area, and the 10 monitoring performed were considered shy and too general, charging the Brazilian Federal Public Administration recommendations made up to 2007.-
dc.descriptionA Saúde é um direito fundamental do ser humano, garantido constitucionalmente pelo Estado, mediante a implementação de políticas públicas para o setor, visando a promover o bem-estar físico, mental e social da coletividade. A pesquisa buscou analisar as avaliações de programas realizadas pelo Tribunal de Contas da União (TCU), única Entidade de Fiscalização Superior (EFS) no Brasil, no período de 2000-2012, revelando os critérios no manuseio dos dados, bem como os padrões utilizados pelo órgão de controle externo. A pesquisa é exploratória, com abordagem qualitativa-quantitativa e estudo de caso. Os resultados revelam a realização de dezessete avaliações que contaram com 121 auditores, 65,29% do gênero masculino, e o emprego de dezessete tipos de técnicas de diagnóstico, predominando a entrevista e a pesquisa postal/eletrônica. Conclui-se que as avaliações de programas realizadas pelo TCU converteram-se em subsídios para o aperfeiçoamento dos rumos da gestão pública na área da saúde, uma vez que delas resultaram 305 recomendações. O TCU demonstrou a capacidade de concretizar até quatro avaliações anuais nessa área, e os monitoramentos, realizados em número de dez, foram considerados tímidos e impontuais, cobrando da Administração Pública Federal Brasileira recomendações realizadas até 2007.-
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dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 14, No 41 (2015): Janeiro-Abril; p. 20-32-
dc.subjectEvaluation of programs. Operational audit (ANOP). Health.-
dc.subjectContabilidade.Contabilidade Pública.-
dc.subjectAvaliação de programas; Auditoria operacional (ANOp); Saúde.-
dc.titleReviews of public programs conducted by TCU in health-
dc.titleAvaliações de Programas Públicos Realizadas pelo TCU na Área de Saúde - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v14n41p20-32-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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