Avaliação de Desempenho Individual na Auditoria Pública Federal Brasileira: Uma análise comparativa dos conceitos e de sua aplicação

Abstract

Individual Performance Evaluation is a management tool that has been studied for decades, both in the public and private spheres. In addition to measuring individual performance, it helps to align individual and organizational objectives, with the aim of offering quality products/services to clients/citizens. With regard to public initiative, the Brazilian Federal Constitution lists efficiency as one of the basic principles of administrative conduct. With this in mind, this research aims to identify how Brazilian federal public audit agencies apply the concepts of Individual Performance Evaluation. To this end, using the documentary research technique, the evaluation system adopted by each sample component was sought out. After consolidating the data and analyzing it qualitatively, it was compared with the literature on Individual Performance Evaluation. The results revealed opportunities to improve processes, the lack of a standard and a situation in which there is no performance evaluation in place. The study also presents secondary results, as it identifies a case in which there is no properly structured audit career, although there is a body that carries out this activity, as well as identifying organizational and individual performance management models that could be approached by other researchers. As well as contributing to the general discussions on the subject, considering the small number of publications detailing the systems and processes used in government to manage performance, the study reveals opportunities for further reflection on the continuous improvement of public management.
Keywords: individual performance evaluation; public sector; efficiency; auditing; opportunities for improvement.