A influência das auditorias operacionais do tribunal de contas da união no programa universidade para todos (PROUNI)

AutorFábio Jacinto Barreto de Souza/Marcela Massera
Páginas113-132
Artigo recebido em: 18/01/2017 Aprovado em: 08/05/2017
DOI: http://dx.doi.org/10.18764/2178-2865.v21n1p113-132
A INFLUÊNCIA DAS AUDITORIAS
OPERACIONAIS DO TRIBUNAL DE CONTAS
DA UNIÃO NO PROGRAMA UNIVERSIDADE
PARA TODOS (PROUNI)
Fábio Jacinto Barreto de Souza1
Universidade de Brasília (UnB)
Marcela Massera2
Universidade de Brasília (UnB)
Resumo
Em diversos países do mundo os Superiores Tribunais de Contas (Supreme
-
      
   
de controle e dos auditores ainda são questões controversas. Considerando que
os auditados não são obrigados a acatar as recomendações e orientações das
-
tividade das auditorias realizadas pelo Tribunal de Contas da União (TCU).
-
     
  
        -
   
  
-
1  
Substituto do Departamento de Administração da Universidade de Brasília (UnB). E-mail:

2 
114
Fábio Jacinto Barreto de Souza | Marcela Massera
DOI: http://dx.doi.org/10.18764/2178-2865.v21n1p113-132

das auditorias ocorreram de modo incremental e sem grande impacto para a
estrutura e desenho da política.
 -
toria operacional.
THE INFLUENCE OF OPERATIONAL AUDITS OF THE
SUPREME AUDIT INSTITUTIONS ON THE PUBLIC
POLICY UNIVERSITY FOR ALL (PROUNI)
Abstract
-

-
tors and SAI´s in change is controversies controversial issues. Considering that
   

     
-

    -
     
     

        

   
audit.
1 INTRODUÇÃO
       
Contas (Supreme Audit Institutions - SAIs ou General Accounting
         -

    
-
  
   
 -
  


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