Análise do programa de modernização do controle externo brasileiro – o Promoex nos tribunais de contas

Abstract

This paperverifiesthe results achieved by the Modernization Program of the external control system of States, Federal District and Municipalities(Promoex), from 2006 to 2013. The Promoex involved almost all Brazilian Courts of Auditors in a modernization process based on a diagnosis from2002. We departed from a documental and descriptive analysis to conclude that the planned Promoex’s objectives were achieved by almost all Courts of Accounts.The advancement covered the use of modern management practices; the collaborative sharing of common solutionsadopted by different Courts; enhancement of information technology in the audit processes; and restructuring of human resources practices. However, adiagnosisfrom 2013shows that some difficultiesremain, such as slowness in the appraisal of the audit processes and the failure to carry out comprehensive financial audits.