Meta-evaluation of an operational audit of the brazilian court of audit

Helga Cristina Hedler and Cláudio Vaz Torres

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2009, vol. 13, issue 3, 469-486

Abstract: The general purpose of this study was to present a model of meta-evaluation applied to the performance audit of the Brazilian Court of Audit. This consisted of meta-evaluating its procedures such as criteria, standards, validity, trustworthiness and its results. Auditing, evaluation and meta-evaluation were also conceptualized. The theoretical approach used was based on qualitative methods and their procedures: synthesis of analysis content, deductive grouping criteria from Joint Committee criteria and Qualitative Synthesis Studies. Meta-evaluation was defined as evaluation from other evaluation considering its aspects: methodology; subject selection, purpose, criteria and results analysis. Ten audits of government performance were analyzed. The results showed weakness of methods and techniques used to evaluate the program context and criteria related to applying audit methods and techniques. To conclude, other difficulties of the audit process were demonstrated and there are also suggestions on how to improve it.

Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
https://rac.anpad.org.br/index.php/rac/article/view/691/688 (text/html)
https://rac.anpad.org.br/index.php/rac/article/download/691/688 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:abg:anprac:v:13:y:2009:i:3:691

Access Statistics for this article

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) is currently edited by Marcelo de Souza Bispo

More articles in RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) from ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Bibliographic data for series maintained by Information Technology of ANPAD ().