Objetivos e Finalidades da auditoria operacional

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O objetivo geral da auditoria operacional com o staff da administração é assessorar no desempenho de suas funções e responsabilidades, de acordo com o planejamento e com o programa de trabalho, avaliando se a organização, o departamento, as atividades, os sistemas, os controles, as funções ou as operações estão atingindo os objetivos da empresa ou da organização. Também é preciso considerar como premissa a busca dos três “Es”, sendo eles:
 
1 Eficiência: é a relação entre a obtenção de níveis máximos de produção com o mínimo de recursos possíveis, tendo em conta a quantidade e qualidade apropriada e os recursos utilizados para produzi-los ou atingi-los; menor custo, maior velocidade, melhor qualidade.
2 Economicidade: é a utilização ótima dos recursos humanos, materiais e financeiros, considerando a relação custo/benefício. É a parte da gerência das virtudes de poupança e da boa economia doméstica.
3 Eficácia: são os resultados obtidos que estão de acordo com os objetivos propostos pela empresa ou organização, conforme as políticas estabelecidas, as metas operativas e outros resultados e efeitos previstos.
JungJung (2006, p. 114) escreve que esse objetivo geral pode ser desdobrado em diversos outros objetivos específicos, dentro do mesmo escopo, como, por exemplo:.
·         Avaliação dos controles gerenciais internos quanto à sua adequação e eficácia;
·         Identificação de falhas e irregularidades no ciclo operacional;
·         Validação do desempenho do setor auditado e do seu ciclo operacional;
·         Aderência das ações operacionais administrativas às políticas, aos planos e às diretrizes;
·         Verificação das causas de ineficiência ou desperdícios.

QUESTÃO CERTA: A Empresa Hiena S.A. que atua no segmento de educação realizou treinamento em diversas áreas do conhecimento, para vários departamentos de determinado órgão público. A auditoria, ao analisar os contratos e cursos comparativamente aos realizados para outros órgãos e por entidades concorrentes de mesmo nível, percebeu que o custo benefício estava acima do praticado pela concorrência. Referido exame na auditoria pública tem como objetivo avaliar de forma primária a: economicidade.

FGV (2018):

QUESTÃO CERTA:  Sobre os objetivos da Auditoria Operacional, assinale a afirmativa correta: Acompanha ações gerenciais, avalia a eficácia dos resultados em relação aos recursos disponíveis e auxilia a administração na gerência e nos resultados, por recomendações que visem aprimorar os procedimentos.


QUESTÃO CERTA: Avaliar o nível de operacionalização das unidades consoante os normativos vigentes, contribuir para otimização da dinâmica de autuação das unidades por meio de ações preventivas, cobrindo produtos, serviços e infraestrutura; verificar a adequacidade das normas operacionais e unidades em função da evolução tecnológica de cada organização; e estimular a qualidade organizacional, entre outros não menos importantes, são objetivos gerais relativos à: auditoria operacional.

A Auditoria Operacional é uma atividade especializada exercida nas empresas, que compreende o levantamento de dados e análise da produtividade e a rentabilidade das empresas; custos das operações, do equilíbrio e do crescimento estrutural e patrimonial da empresa, incluindo a situação financeira e a viabilidade econômico financeira dos projetos de ampliação dos negócios.

Segundo Araújo (1998, p.35), a auditoria operacional consiste em revisões sistemáticas de programas, organizações, atividades ou segmentos operacionais dos setores públicos e privados, com a finalidade de avaliar e comunicar se os recursos da organização estão sendo usados eficientemente, bem como se estão sendo alcançados os objetivos operacionais. Daí, entende-se que a Auditoria Operacional é o processo de avaliação do desempenho real, em confronto com o esperado, o que leva, inevitavelmente, à apresentação de recomendações destinadas a melhorar o desempenho e a aumentar o êxito dos negócios empresariais.

QUESTÃO CERTA: O objetivo da auditoria operacional é responder a questões-chave de auditoria e apresentar recomendações para aperfeiçoamento de procedimentos para evitar possíveis fragilidades.

QUESTÃO ERRADA: A auditoria operacional é um processo destinado especificamente à avaliação do desempenho real dos controles gerenciais e à confrontação desse desempenho com o esperado, o que raramente culmina com recomendações de auditoria.

Acredito que a parte final deixa a questão incorreta ” …o que raramente culmina com recomendações de auditoria.”

Vejamos: 

Segundo Araújo (1998, p.35), a auditoria operacional consiste em revisões sistemáticas de programas, organizações, atividades ou segmentos operacionais dos setores públicos e privados, com a finalidade de avaliar e comunicar se os recursos da organização estão sendo usados eficientemente, bem como se estão sendo alcançados os objetivos operacionais. Daí, entende-se que a Auditoria Operacional é o processo de avaliação do desempenho real, em confronto com o esperado, o que leva, inevitavelmenteà apresentação de recomendações destinadas a melhorar o desempenho e a aumentar o êxito dos negócios empresariais.  

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