A avaliação de impacto de políticas públicas e a contribuição das auditorias internas dos institutos federais para a sua consecução: um estudo a partir da execução do PNAES no campus São Borja do Instituto Federal Farroupilha

Abstract

The present study is a contribution to a better understanding of the role of internal audit of the Federal Institutes as evaluators of public policies, especially their impact. To do so, the implementation of the National Program of Student Assistance - PNAES, at the São Borja Campus of the Farroupilha Federal Institute of Education, Science and Technology, was taken as a starting point, concerning the financial aid for high school students, with the intention of presenting the first evaluation data. For a better understanding of the assistance program under study, the right to education at the international and national levels was discussed, as well as its relationship with student assistance, considered the regional and local cut. In addition, the relationship between internal governmental audit and evaluation of public policies and programs was established, focusing in particular on the possibility of measuring impact through performance auditing. Finally, the research, or its attempt to perform, is presented, based on the administrative data found on the financial aid.