No. 139 (2017): Revista do TCU

Letter to the Reader

José Múcio Monteiro

3

Letter to the Reader

pdf (Português (Brasil)) pdf

Interview

Luiz Carlos Bresser-Pereira

6-11

Challenges faced by Brazil post Managerial Reform

pdf (Português (Brasil)) pdf

Opinion

Luiz Akutsu

12-15

Public Efficiency

pdf (Português (Brasil)) pdf

Highlights

Tribunal de Contas da União

16

TCU conducts 1st National Forum of Control

pdf (Português (Brasil)) pdf

Tribunal de Contas da União

17

TCU sponsors debate and seminar on Constitutional Amendment nº 95

pdf (Português (Brasil)) pdf

Tribunal de Contas da União

18

Cecap Working Group discusses efficiency and quality of public services

pdf (Português (Brasil)) pdf

Tribunal de Contas da União

19

TCU presents the 2017 Policies and Programs Report to the National Congress The

pdf (Português (Brasil)) pdf

Articles

Augusto Sherman Cavalcanti

20-23

Reflections on the independence of federal government auditors

pdf (Português (Brasil)) pdf

Luiz Cláudio de Azevedo Chaves

24-37

The activity of market analysis for planning of government procurement

pdf (Português (Brasil)) pdf

Antonio França da Costa, Luiz Gustavo Gomes Andrioli, Carlos Renato Araujo Braga

38-51

Preliminary technical studies: the Achilles heel of public procurement

pdf (Português (Brasil)) pdf

Angerico Alves Barroso Filho

52-71

External control versus internal and administrative control: analysis of the supposed conflict of competency between the Nacional Council of Justice (CNJ) and the Federal Accounts Office (TCU)

pdf (Português (Brasil)) pdf

Ricardo Henrique Miranda de Araújo, Saulo Diógenes Azevedo Santos Souto

72-83

Evaluation of internal controls in the public sector: the case of the General Comptroller’s Office of the State of Pernambuco

pdf (Português (Brasil)) pdf

Mariléa Pereira

84-95

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

pdf (Português (Brasil)) pdf