A aplicação do Lean Six Sigma para aprimoramento da accountability nas decisões do Tribunal de Contas do Estado de Goiás

• Ano de defesa: 2023
• Autor(a) principal: Santiago, Leonardo de Guimarães
• Orientador(a): Bevilacqua, Solon
• Banca de defesa: Bevilacqua, Solon, Nemirovsky, Gabriel Gualhanone, Luz, Bruno Batista de Carvalho
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Goiás
• Programa de Pós-Graduação: PROFIAP - Programa de Pós-graduação em Administração Pública Andifes (FCT)
• Departamento: Faculdade de Ciências e Tecnologia - FCT (RMG)
• País: Brasil
• Palavras-chave em Português: Tribunais de Contas; Lean-Six Sigma
• Palavras-chave em Inglês: Social accountability; Courts of accounts
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://repositorio.bc.ufg.br/tede/handle/tede/13095

The Brazilian Courts of Auditors are entities structured to supervise the application of public resources, report their findings to society, hold those involved responsible and contribute to the correction of improprieties through the decisions they issue. This study analyzed the process of formatting, storing and consulting the decisions of the Court of Auditors of the State of Goiás, with the objective of evaluating whether the Court achieves a quality standard capable of favoring internal efficiency in monitoring the provisions handed down and instrumentalizing their follow-up by society. To do so, we used the Lean Six Sigma methodology, combining statistical models for measuring variability with business process management techniques. The results show low performance in relation to the conformity expected by the institution itself, mainly due to the elaboration of procedural documents and data registration without automation support that induces the fulfillment of quality requirements, a circumstance also observed in other Courts of Accounts in the country, indicating that the procedures used in the diagnosis and in the proposal for improvement presented can contribute to the improvement of other members of the Brazilian external control system.