Audits in road works: methodology and case study

Authors

  • Antonio Cleiton Lopes da Silva
  • Consuelo Alves da Frota

Keywords:

Road works, External control, Methodology, Streamlining

Abstract

Road works, as well as civil constructions generally require a phase of project and another of execution, when occur supervisory services also. Although internal control that might be during the planning and execution of these works, external control actions are performed with preventive or repressive nature. Given the large number and complexity of these constructions, and the lack of human and material resources of the organs of control, it becomes important to establish administrative procedures to rationalize such analysis. In this sense, this work demonstrates that simple procedures for surveys and calculations have proven effective for quantifying the costs and possible damage to the treasury. To illustrate the procedures, we analyzed a case study on the BR-319, the stretch between rivers Castanho and Tupana.

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How to Cite

Silva, A. C. L. da, & Frota, C. A. da. (2013). Audits in road works: methodology and case study. Latin American Journal of Business Management, 4(1). Retrieved from https://lajbm.com.br/index.php/journal/article/view/124

Issue

Vol. 4 No. 1 (2013)

Section

Articles

License

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