The purpose of this research is to study how the brazilian court of auditors exercise accountability of the results achieved by those institutions through strategic planning. The methodology is based on a documentary research relating strategic plans and performance reports including achieving objectives, indicators and goals information. A comparison of these reports was also done with the TCU output report which is an external national authority audit organization. It was found that even though an strong openness speech is found in the institutions´ strategic plans; values or strategic goals; external user information disclosure is an initiative implemented by few courts. To sum up this study showed accountability must be strengthened by ...
The operational auditing has been used by the courts of Brazilian accounts to evaluate the Brazilian...
This work reflects on the institutional changes that the Federal Court of Accounts (TCU) went throug...
Esta dissertação de mestrado tem o objetivo de estudar a atividade de controle externo exercida pelo...
The purpose of this research is to study how the brazilian court of auditors exercise accountability...
The Court of Auditors for the State of Pernambuco (know as TCE-PE), during its strategic planning pr...
The Court of Auditors for the State of Pernambuco (know as TCE-PE), during its strategic planning pr...
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de...
The trend of expanding the role of the Courts of Accounts in the national political scene through th...
O presente trabalho analisa o desempenho do Tribunal de Contas da União no que diz respeito ao contr...
This study has as main objective to analyze the institutional control of public accounts by the Cour...
This study aims at analyzing the relationship between the capacity, as defined by Brinkerhoff (2010)...
This research identifies irregularities committed in the terms of partnerships celebrated with Civil...
A tendência de ampliação do papel dos Tribunais de Contas no cenário político nacional através dos m...
Esta dissertação tem por objetivo demonstrar que a inserção do Princípio da Eficiência no art. 37, d...
O objetivo deste trabalho é analisar a adoção de uma política de divulgação usada pela entidade fisc...
The operational auditing has been used by the courts of Brazilian accounts to evaluate the Brazilian...
This work reflects on the institutional changes that the Federal Court of Accounts (TCU) went throug...
Esta dissertação de mestrado tem o objetivo de estudar a atividade de controle externo exercida pelo...
The purpose of this research is to study how the brazilian court of auditors exercise accountability...
The Court of Auditors for the State of Pernambuco (know as TCE-PE), during its strategic planning pr...
The Court of Auditors for the State of Pernambuco (know as TCE-PE), during its strategic planning pr...
Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de...
The trend of expanding the role of the Courts of Accounts in the national political scene through th...
O presente trabalho analisa o desempenho do Tribunal de Contas da União no que diz respeito ao contr...
This study has as main objective to analyze the institutional control of public accounts by the Cour...
This study aims at analyzing the relationship between the capacity, as defined by Brinkerhoff (2010)...
This research identifies irregularities committed in the terms of partnerships celebrated with Civil...
A tendência de ampliação do papel dos Tribunais de Contas no cenário político nacional através dos m...
Esta dissertação tem por objetivo demonstrar que a inserção do Princípio da Eficiência no art. 37, d...
O objetivo deste trabalho é analisar a adoção de uma política de divulgação usada pela entidade fisc...
The operational auditing has been used by the courts of Brazilian accounts to evaluate the Brazilian...
This work reflects on the institutional changes that the Federal Court of Accounts (TCU) went throug...
Esta dissertação de mestrado tem o objetivo de estudar a atividade de controle externo exercida pelo...