PROCESS OF INDUCTION OF DEVELOPMENT OBJECTIVES
SUSTAINABLE IN A STATE COURT OF ACCOUNTS
Name: GUILHERME BRIDE FERNANDES
Publication date: 13/12/2024
Examining board:
Name |
Role |
|---|---|
| LOURENÇO COSTA | Examinador Interno |
| MARIA APARECIDA F. DE SOUZA NOGUEIRA | Examinador Externo |
| ROQUEMAR DE LIMA BALDAM | Presidente |
Summary: This research investigates the role of the Espírito Santo State Audit Court (TCEES) as
a driver of the Sustainable Development Goals (SDGs), in line with the United Nations'
2030 Agenda. Through a qualitative and exploratory approach, based on the action
research methodology, the study analyzes institutional limitations and proposes strategies for incorporating the SDGs into external control processes. The investigation was
conducted in two stages. The first stage identified barriers and opportunities through
documentary analysis and a focus group involving TCEES managers and technicians.
The second stage developed and evaluated theoretical proposals for implementing a
corporate governance model aligned with the SDGs, using tools such as the Current
Reality Tree (CRT), the Future Reality Tree (FRT), and the SWOT Matrix. The results
highlight the potential of Supreme Audit Institutions (SAIs) to promote sustainable development by ensuring the efficiency and accountability of public policies. Additionally,
this research strengthens the strategic role of the TCEES in the global sustainable
development agenda, providing practical and theoretical contributions that can be replicated by other SAIs.
