CONTROLE EXTERNO DE ATOS DE PESSOAL: MAPEAMENTO DOS PROCESSOS DE AUDITORIA DA FOLHA DE PAGAMENTO DOS ÓRGÃOS JURISDICIONADOS DO TCE-MS

Abstract

The Courts of Auditors, in the exercise of external control, have the role of supervising the acts of the public administration to prove the regularity of expenses, the adequate use of public resources and budget execution in favor of the social interests of the population. Auditing the payroll of public entities is one of these attributions. This dissertation was developed through descriptive research with a qualitative approach to achieve the objective of structuring the mapping of routines developed in the stages of the audit processes of the payroll of the jurisdictional entities of the Court of Justice State of Mato Grosso do Sul (TCE-MS). As for the means, there was the choice for bibliographical, documental and field research, with in-depth interviews. Data were treated according to content analysis. To organize the themes, the referential was divided into public governance, external control in public administration and process mapping. The cited authors synthesize the idea that social transformations lead to the need for better standardization of routines and control, which, in turn, conforms to the governance models established by public entities with a focus on efficiency. As a result of the interview analysis about the audit activities of the payroll of the agencies under the jurisdiction of the TCE-MS, were explained issues related to the performance in external control of personnel expenses, in order to establish how audit routines occur. Flowcharts are presented as a mapping product and opportunities for improvement are identified. The inspection of the payroll is evaluated as an essential work tool within the Court of Auditors that can be improved, through greater standardization and automation, to effectively contribute to the control of personnel expenses within the public institutions, also in an educational and preventive way. From the analyzes carried out, measures were identified to be included in an action plan designed to contribute to the improvement of external control actions aimed at the inspection of the payroll. It is expected that the present analysis on the organizational processes of payroll inspection, from the perspective of process mapping, contribute to the improvement of external control actions, in line with the mission of the TCE-MS to ensure the effectiveness and transparency of public administration and to promote integrity and Accountability as foundations of the management of public resources for the benefit of society.