Auditoria operacional: o TCU em busca da avaliação de performance para o esporte de alto rendimento
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2022-03-10
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Franzese, Cibele
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This paper aims to discuss the perspective of using SPLISS (Sports Policies Factors Leading to Sporting Success), as a methodology for evaluating the public policies of High-Performance Sport, adopted by the Ministry of Sports in Brazil. In the case, the initiative of the Brazilian Court of Audit (TCU), which proposed the creation of a new auditing paradigm focused on results evaluation, the "Operational Audit", was discussed.