Auditoria da gestão pública: diferenças de expectativas, qualidade e satisfação nas autarquias locais

O presente estudo baseou-se na avaliação dos factores mais influentes na percepção da qualidade da auditoria e satisfação dos Directores dos Serviços Financeiros das Autarquias Locais Portuguesas sujeitas a Certificação Legal de Contas. Aferir se existiam opiniões divergentes por região administrativa foi outro objectivo a que nos propusemos. Os resultados da pesquisa demonstram que os factores mais influentes são a especialização, o planeamento e trabalho de campo da empresa de auditoria. A percepção da qualidade de auditoria por Distrito/Região revela-se homogénea, ao invés da satisfação em relação à actividade de auditoria. Tendo em conta os resultados obtidos, a auditoria deverá equacionar o alargamento do seu campo de actuação, reorientar o seu papel, reforçar a comunicação e especialização no sector, por forma a potenciar a responsabilização, avaliação e apoio na tomada de decisão na gestão dos dinheiros públicos e, por outro lado, harmonizar as expectactivas entre auditado e auditor. /ABSTRACT: The present study was based on the assessment of the most influential factors in the perception of audit quality and satisfaction of the Directors of Financial Services of Portuguese Local Government subject to the Statutory Auditors. To assess whether there were differing opinions by administrative region was another goal we set ourselves. The survey results demonstrate that the most influential factors are the expertise, the planning and fieldwork of the audit firm. The perception of audit quality by District I Region proves to be homogeneous, rather than satisfaction with the audit work. Given the results, the audit should consider extending its scope to act, to reorient their role, to strengthen the communication and expertise in the sector in order to enhance accountability, assessment and support in decision making in the management of public resources and, secondly, to harmonize expectations between auditee and auditor.

A novel two-stage discrete crack method based on the screened Poisson equation and local mesh refinement

We propose an alternative crack propagation algo- rithm which effectively circumvents the variable transfer procedure adopted with classical mesh adaptation algo- rithms. The present alternative consists of two stages: a mesh-creation stage where a local damage model is employed with the objective of defining a crack-conforming mesh and a subsequent analysis stage with a localization limiter in the form of a modified screened Poisson equation which is exempt of crack path calculations. In the second stage, the crack naturally occurs within the refined region. A staggered scheme for standard equilibrium and screened Poisson equa- tions is used in this second stage. Element subdivision is based on edge split operations using a constitutive quantity (damage). To assess the robustness and accuracy of this algo- rithm, we use five quasi-brittle benchmarks, all successfully solved.

Damage and fracture algorithm using the screened Poisson equation and local remeshing

We propose a crack propagation algorithm which is independent of particular constitutive laws and specific element technology. It consists of a localization limiter in the form of the screened Poisson equation with local mesh refinement. This combination allows the cap- turing of strain localization with good resolution, even in the absence of a sufficiently fine initial mesh. In addition, crack paths are implicitly defined from the localized region, cir- cumventing the need for a specific direction criterion. Observed phenomena such as mul- tiple crack growth and shielding emerge naturally from the algorithm. In contrast with alternative regularization algorithms, curved cracks are correctly represented. A staggered scheme for standard equilibrium and screened equations is used. Element subdivision is based on edge split operations using a given constitutive quantity (either damage or void fraction). To assess the robustness and accuracy of this algorithm, we use both quasi-brittle benchmarks and ductile tests.