Quality analysis of a performance audit by the federal court of accounts (brazil) according to the statements of the joint committee on standards for educational evaluation

Abstract

This paper approaches a quality analysis of a performance audit conducted by the Federal Court of Accounts – Brazil (TCU) on the University for All Program (Prouni) with the aim to identify improvement opportunities. This research adopted the quality standards for evaluation purpose stated by the Joint Committee on Standards for Educational Evaluation (JCSEE). It was a single-case study. A documental analysis of the working papers, the audit report, and interviews with people involved in the audit was carried out. The JCSEE quality standards, comprised of 200 statements, were translated into Portuguese and adapted to a questionnaire that was used in the interviews. The audit received a good score in four of the five standards evaluated (Propiety, Feasibility, Accuracy and Utility), but it got a low score in Accountability. These results showed that the audit process, findings and products could have different possible uses. Moreover, the audit process had a suitable level of effectiveness and efficiency, and it was considered impartial, correct, proper and fair, so that its findings, purposes and process are reliable. However, documentation and communication issues related to the work developed can have some improvement.