Results of TCU performance audits on aerospace defense
Abstract
The Performance Audits (ANOp) carried out by the Federal Court of Accounts of Brazil (TCU) in the Brazilian Air Force (FAB) resulted in guidelines aimed at improving the management of Aerospace Defense in Brazil. Performance audits conducted both in the EMAer-32 Program and in the Brazilian Airspace Control System (SISCEAB) were beneficial to boost organization and transparency in management. ANOps, however, have not yet proven to be effective as to establishing a real measure of efficiency of the evaluated programs. This was a qualitative survey based on literature review and interviews and in it one can clearly see TCU’s in-depth treatment of highly specific and technical Defense subjects, among other things. The survey also revealed opportunities for enhancement regarding improving processes in the control agency itself and the path to fostering better behaviors and techniques in the audited organizations.Author Biography
Carlos Wellington Leite de Almeida
Servidor do Tribunal de Contas da União (TCU), Mestre em Ciência Política pela Universidade de Brasília (UnB), Especialista em Economia e Orçamento de Defesa pelo Centro de Estudos de Defesa Hemisférica (CHDS – USA).