A AUDITORIA OPERACIONAL COMO INSTRUMENTO DO CONTROLE DA EFICIÊNCIA NA ADMINISTRAÇÃO PÚBLICA BRASILEIRA PELO TRIBUNAL DE CONTAS

1 Auditora Fiscal de Controle Externo junto ao Tribunal de Contas do Estado de Santa Catarina. Bacharel em Direito pela Universidade Paulista UNIP. Especialista em Direito Tributário pela Universidade Federal de Santa Catarina UFSC. Mestranda em Ciência Jurídica pela Universidade do Vale do Itajaí – UNIVALI. E-mail: valeriarlg@gmail.com Valéria Rocha Lacerda Gruenfeld 5 This article aims to contribute to the debate on the need to control the efficiency of public administration and explain to society that this control can be exercised through operational audits carried out by Court of Auditors. Therefore, it was using as reference the operational audit by the State of Santa Catarina Court of Auditors at the Children's Hospital Joana de Gusmão, located in Florianópolis, Santa Catarina between the years 2011 and 2012, where the implementation of various management actions was found contrary to the principle of efficiency and operational audit at the Hospital contributed to direct managers to the way the provision of efficient public services that meet the needs of children and adolescents that users Hospital Unit. Key-words: Efficiency Principle. External control. Operational Audit. Court of Auditors. Children's Hospital Joana de Gusmão.