Auditoria operacional: uma análise dos índices utilizados pelo Tribunal De Contas da União no estudo da vulnerabilidade à fraude e corrupção nas instituições federais de ensino superior

Abstract

The purpose of this study is to identify the existence of a cause and effect relationship in the indexes used by the TCU to determine the level of vulnerability to fraud and corruption in institutions, using explanatory descriptive research as a methodology to reach the expected results using also the bibliographic analysis and the case study. In 2018, the TCU carried out an operational audit in 287 federal institutions of the executive branch. A sample of 8 institutions was collected, all of them federal higher education institutions. In order to reach the proposed objective, the performance of these eight institutions was analyzed regarding the indexes proposed by the TCU to define the level of vulnerability to fraud and corruption, seeking to establish a relationship between the indexes through the concepts obtained by the sample. In carrying out the analyzes it was possible to verify the veracity of the assumptions adopted in the work and also were pointed out generating facts for the presented negative causalities. In this way, the present work fostered the already existing knowledge in the area and brings expansions to existing knowledge related to the subject. It is hoped that this work will foster new studies and assist in the process of identification of dysfunctions of the institutions regarding the topic addressed.