RECOMMENDATIONS IN OPERATIONAL AUDITORSHIP: A PROSPECTION OF FRAGILITIES, ON THE BASIS OF COMPETITIVE INTELLIGENCE

Abstract

The Brazilian company has been aware of the importance of requiring the responsible use of public resources, made available to their elected representatives, reverting them into benefits that meet the needs of citizens. The bodies of external control are beginning to worry about achievement of targets and improvement of the performance of public policy and start to perform audits of an operational nature, seeking to evaluate
the management in terms of economy, efficiency and effectiveness, and the effectiveness of government expenditure. This research examined whether it was possible to identify weaknesses that jeopardise the effectiveness of the recommendations issued by operational audits conducted by the Court of the State of PE, from the concept of competitive intelligence and in order to subsidize a preventive action and / or contingencial.
It was used the deductive method with literature search and documentary, with the analysis of all the recommendations of audits conducted operational and judged by the ECA / PE 2003-2007. It was concluded on the basis of competitive intelligence, that there are weaknesses that could compromise the effectiveness of implementing the recommendations issued by the operational audit, which once identified will allow the establishment of a preventive strategy, and contingencial a strategy to tackle the risk factors If materialise.