Business processes modeling in view of the procedural rites in the Court of Accounts of the State of Santa Catarina1

Abstract

With the implementation of electronic filing in the Court of Accounts of SC, it is necessary to check
if it is possible to optimize its conformity and speed. The general purpose of this article is to show that business process modeling (BPM) stands out as the tool fit for the purpose, securing proactivity in tasks demanding further efforts, keeping the appropriate procedure based on the automation of the procedures without denigrating the speed and legitimacy of their acts. The study will also present a discussion on the Principle of Instrumentality of Forms and their implications in electronic filing. The results obtained in the action research carried out with several Courts of Accounts regarding their realities will also be analyzed, seeking to understand, based on the data collected, what can be improved to increase the knowledge of the respective subject, ratifying that the adoption of the BPM methodology will efficiently help in achieving the purpose of this article.