Meta-avaliação de Auditorias de Natureza Operacional do Tribunal de Contas da União

• Main Authors: Helga Cristina Hedler, Claudio Vaz Torres
• Format: Article
• Language: English
• Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2009-07-01
• Series: RAC: Revista de Administração Contemporânea
• Subjects: audit; meta-evaluation; social programs; evaluation programs.
• Online Access: http://www.anpad.org.br/periodicos/arq_pdf/a_878.pdf

The general purpose of this study was to present a model of meta-evaluation applied to the performance audit of the Brazilian Court of Audit. This consisted of meta-evaluating its procedures such as criteria, standards, validity, trustworthiness and its results. Auditing, evaluation and meta-evaluation were also conceptualized. The theoretical approach used was based on qualitative methods and their procedures: synthesis of analysis content, deductive grouping criteria from Joint Committee criteria and Qualitative Synthesis Studies. Meta-evaluation was defined as evaluation from other evaluation considering its aspects: methodology; subject selection, purpose, criteria and results analysis. Ten audits of government performance were analyzed. The results showed weakness of methods and techniques used to evaluate the program context and criteria related to applying audit methods and techniques. To conclude, other difficulties of the audit process were demonstrated and there are also suggestions on how to improve it.