Instrumentos de auditoria: um olhar sobre o Observatório Social de Uberlândia

Abstract

To instigate a reflection on the importance of the participation of the common citizen, as well as the forms of existing controls that can assist in the control of the public treasury, are contexts of social discussions in the current scenario of public policy in the country. Thus, the objectives that gave body and support to this research involved the following steps, sought to shed light on the rights of the citizen, with regard to this control, a brief conceptual approach on internal control, social control and and the qualitative results of the performance of the Social Observatory of Uberlândia and its contribution as an instrument of social control of public management, obtained from the performance of the Social Observatory of Brazil, were used. Internal controls consist of the entire framework of standards and procedures that exist within an organization to make its processes traceable. Social control is the participation of the citizen in the supervision, monitoring and control of the actions of the Public Administration. And, the study realized that OSU seeking to participate in a preventive way in the process of implementation of public policies, it uses audit instruments in its activities in order to promote efficiency and budgetary budget in public management. Hence, if the objectives are achieved and given the exploratory nature of the nature of scientific research, it is clear that the subject studied is not exhausted. It is highlighted in this research that the OSU faces several challenges, among them, to structure itself financially and maintain a volume of suitable volunteers acting continuously.