A Auditoria a Projetos como instrumento de accountability: um estudo de caso

Abstract

The aim of this master thesis is to analyze and assess if the procedures adopted in the Management Assessment Audits in the Submarine Development Program (PROSUB) of Brazilian Navy are aligned, in terms of scope and extent of analysis, with the evaluation procedures used in projects audit recommended by the international organizations of the auditing area, particularly with the model proposed by the Deutsches Institut für Interne Revision (DIIR). To face this challenge it was analysed the literature dealing with the Public Administration and their management models, as well as the concepts and assumptions of Corporate Governance, Accountability and Audit and its application to projects. In addition, the Brazilian legislation dealing with control and government monitoring structure, and rules dealing with accountability processes of the organs of the Brazilian Public Administration were also examined. In order to understand the basic knowledge that is necessary to monitoring projects developed under the Brazilian Navy, it were explored several models of project management supported by international organisations, in particular, the project management model adopted by the Brazil Navy in PROSUB, the Project Management Body of Knowledge (PMBOK). Additionally, it was analysed a guide internationally recognized dealing with audit and its application to projects, the audit projects model proposed by Deutsches Institut für Interne Revision (DIIR). The comparative analysis between the audit procedures proposed by the DIIR model and the audit procedures of the Management Assessment Audits adopted in PROSUB, lead as to conclude that there is a partial alignment, in terms of scope and extent of analysis, between the adopted auditing practices in PROSUB and the audit model proposed by DIIR. It is suggested an assessment about the viability of the Management Assessment Audits adopted in PROSUB start to include specific tests in subareas that are considered essential by the DIIR audit model. If the expansion of the Management Assessment Audits scope it is not possible, it is suggested the inclusion in the Annual Plan of CCIMAR activities of operational audits focusing on project evaluation, this way enabling to implement additional audit work directed to the evaluation of each of the projects that constitute the PROSUB. Finally, the interviews with the CCIMAR auditors, allowed us to conclude that there is not a very clear perception about the alignment, in terms of scope and extent of analysis, between the Management Assessment Audits carried out by CCIMAR in PROSUB, and the audit model proposed by the DIIR.