OPERATIONAL AUDIT: A PROPOSAL TO EVALUATE THE PERFORMANCE OF TEACHING MANAGEMENT OF THE SERGIPE FEDERAL INSTITUTE
Internal Audit; Operational Audit; Performance evaluation; Teaching Management.
The reforms of the Public Administration, undertaken from the 1990s onwards, required the control agencies to change their role, hitherto marked by the verification of the work of the bureaucracy as to the formal probity of the public administrators, moving to an evaluation focused on the results of government action. In response to these changes, the agencies have adopted the Operational Auditing, which is a control tool aimed at assessing the level of efficiency in the use of public resources and the effectiveness in the outcome of government actions. In this sense, this intervention project aims to propose instruments that implement operational auditing at the Federal Institute of Sergipe, for the teaching activity, given the diagnosis of the absence of this type of work in the actions developed by the entity's Internal Audit Unit. It is noteworthy that teaching is the main service of IFS provided to society, and therefore, assessing the fulfillment of its objectives, indicators and goals, is an extremely important measure, as it allows detailed knowledge of the entity's actions and highlights the results. offered to the citizen.