Auditoria de desempenho: mudança de paradigma na avaliação da gestão – Pág. 93 a 108

Abstract

ABSTRACT
Contemporary society evolution has imposed important changes on auditing
role and procedures. Increasingly huge demands to be supplied with even more
scarce resources made organizacional performance a key element to be
evaluated. Providing managers with information able to improve organizacional
results became a major concern to control systems and its audit works. This
article has a point to present a general view of the situation in which the concept
of performance audit has evolved. At the same time it presents reasons by
which performance audit has become increasingly more important as a
management tool.
Key words: audit, performance, management