Elaboração de artigos científicos a partir de inspeções e auditorias: uma experiência na administração pública brasileira

Abstract

In Brazil, external control of public financial resources is accomplished by the inspectors of the National Audit Offices through inspections and audits. During these inspections, the Offices' professionals become privileged observers of the public organizations. New opportunities of studies and pertinent modelling for technical orientations arise from the audits and may become inexhaustible sources of information available for collection, handling and transference. In this context, the production of texts based on the scientific method appears to be the best way for the structured explanation of the organizational phenomena, especially on socio-technical subjects. This work intends to approach auditing methods and scientific research through the proposal of strategies for the management of knowledge.