Theory of Change and its Potential Use in Performance Audits
Abstract
In performance audits, one should seek to know the audited object with the support of diagnostics techniques. One of the techniques, which present the possibility of opening new horizons and bringing new solutions to the Federal Court of Accounts in Brazil (TCU) is the theory of change. The theory of change is a graphic representation of how the implementation of a project, program or policy leads to the expected results and impacts.
Author Biography
Fabio Mafra
Public servant at the Federal Court of Accounts in Brazil, graduated in Architecture and Urbanism from the Federal University of Santa Catarina, with a specialist degree in Public Bugdet from ISC/Cefor – Chamber of Deputies, with a Master’s Degree in Economics, in business management, from the University of Brasilia