Auditoria e controlo interno no exército: Relatório de estágio

O Sector Público em Portugal atravessa um momento de viragem. O antigo modelo de gestão, burocrático e autoritário vai, aos poucos, dando lugar a um novo modelo assente no princípio dos três "E(s)"1, economia, eficiência, eficácia, ao qual se pode juntar a sustentabilidade e o respeito pelo ambiente, procura tomar os serviços públicos amigos dos cidadãos e das boas práticas. Esta metamorfose exige, contudo, uma acção concertada não só ao nível das práticas, mas também das mentalidades num trabalho conjunto de governantes gestores e auditores. É hoje indiscutível a importância que a auditoria interna tem no seio das organizações. O sector público começa agora a dar os primeiros passos nesta área procurando através da auditoria, não só evitar fraudes e detectar erros mas também apoiar a gestão através de uma actuação directa e eficaz sobre o que está a acontecer, garantindo que os recursos que são de todos, estão a ser gastos de forma adequada. No Exército já existe uma cultura de auditoria na sua vertente tradicional, ou seja, verificação do passado, efeito persuasor, verificação da legalidade detecção de erros e fraudes. A instituição só pode ganhar se nesta área for pioneira alargando o âmbito, da sua intervenção ao nível da verificação da eficácia e da eficiência melhorando e criando uma cultura de rigor e boas práticas na sua gestão. /ABSTRACT: The public sector in Portugal is at a turning point. The old management, bureaucratic and authoritarian model is gradually giving way to a new model based on the principle of the three "E (s)2”, economy, efficiency, effectiveness and, to which we can join sustainability and environmental respect. It aims at making the public service friendly for citizens and promoting better practices. This metamorphosis, however, requires a harmonized action not only at the practice level but also in the attitudes within a joint effort of governing managers and auditors. It is nowadays· indisputable the importance that internal audit has within organizations. The public sector is beginning to take the first steps in this area, seeking in the audit not only to prevent fraud and detect errors but also to support the management by working directly and effectively on what is happening, ensuring that the resources belong to everyone, and are all being spent properly. ln the Army there is already an audit culture in its traditional area, i.e., verification of the past, persuasive effect, verification of the legality, detecting errors and fraud. The institution can only win if it is pioneer in this area by expanding the scope of its intervention at the level of verification, effectiveness and efficiency, improving and creating a culture of rigor and better practices in its management. (1-Vectores chaves para o aumento da produtividade e da riqueza suporte do chamado Value for Money (VFM) - 2-Key vectors that increase the support productivity and wealth of the so called Value for Money (VFM) )

Local Understandings of Soil Fertility, Rainfall and Conservation Agriculture in Laikipia, Kenya: A Qualitative Analysis.

Conservation Agriculture (CA) is mostly referred to in the literature as having three principles at the core of its identity: minimum soil disturbance, permanent organic soil cover and crop diversity. This farming package has been described as suitable to improve yields and livelihoods of smallholders in semi-arid regions of Kenya, which since the colonial period have been heavily subjected to tillage. Our study is based on a qualitative approach that followed local meanings and understandings of soil fertility, rainfall and CA in Ethi and Umande located in the semi-arid region of Laikipia, Kenya. Farm visits, 53 semistructured interviews, informal talks were carried out from April to June 2015. Ethi and Umande locations were part of a resettlement programme after the independence of Kenya that joined together people coming from different farming contexts. Since the 1970–80s, state and NGOs have been promoting several approaches to control erosion and boost soil fertility. In this context, CA has also been promoted preferentially since 2007. Interviewees were well acquainted with soil erosion and the methods to control it. Today, rainfall amount and distribution are identified as major constraints to crop performance. Soil fertility is understood as being under control since farmers use several methods to boost it (inorganic fertilisers, manure, terraces, agroforestry, vegetation barriers). CA is recognised to deliver better yields but it is not able to perform well under severe drought and does not provide yields as high as ‘promised’ in promotion campaigns. Moreover, CA is mainly understood as “cultivating with chemicals”, “kulima na dawa”, in kiswahili. A dominant view is that CA is about minimum tillage and use of pre-emergence herbicides. It is relevant to reflect about what kind of CA is being promoted and if elements like soil cover and crop rotation are given due attention. CA based on these two ideas, minimum tillage and use of herbicides, is hard to stand as a programme to be promoted and up-scaled. Therefore CA appears not to be recognised as a convincing approach to improve the livelihoods in Laikipia.