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The role of the audit in the prevention and detection of corruption events: Evidence of the 2016 Rio Olympic Games

机译:审计在预防和检测腐败事件中的作用:2016年里约奥运会的证据

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Purpose: The aim of this research is to analyze the actions related to evidences of corruption practices in the light of the Public Choice Theory, from the opportunism point of view. As a focus of investigated policy, the study was focused to the Rio 2016 Olympic Games held in Brazil. Design/methodology/approach: The analyzed data were the audit reports issued by the Comptroller General of Brazil (CGU) and the news published by The Guardian and Le Monde, both from 2009 to 2016. This information passed through content analysis and the software was the Nvivo. Findings: Regarding the audit reports, from 41 units, 17 presented inconsistencies about the bidding process or execution after such procedure, and in some cases concomitantly, that indicates corruption practices. Changing to the news, 34 from a sample of 38 units were analyzed. Research limitations/implications: Notes related to non-opening of contracting processes, exemptions from bidding, use of invitation letter in an inappropriate manner, lack of competition among companies in the market, subcontracting of companies by contracted ones, which disqualified the bidding process, favoritism among other irregularities pointed out for possible corruption practices. Originality/value: These documents presented actions related to bribes, illegalities in bidding processes and investigations related to politics in Brazil, corroborating the Public Choice Theory regarding opportunistic practices of managers in the primacy for one policy over others.
机译:目的:这项研究的目的是分析与公共选择理论的腐败实践证明有关的行动,从机会主义的角度来看。作为调查政策的重点,该研究专注于巴西的里奥2016年奥运会。设计/方法/方法:分析的数据是巴西(CGU)的审计报告颁发的审计报告以及监护人和Le Monde发布的新闻,均为2009年至2016年。通过内容分析和软件通过的信息通过nvivo。调查结果:关于审计报告,从41个单位,17项提出了关于此类程序后招标或执行的不一致,在某些情况下兼顾,表明腐败做法。分析了38个单位样本的新闻,34分析。研究限制/影响:与签订签订流程的豁免有关的票据,以不恰当的方式使用邀请函,市场中缺乏竞争,签订合同的公司,取消招标进程的签订资格,偏袒其他违规行为,指出可能的腐败做法。原创性/价值:这些文件提出了与巴西政治有关的贿赂流程和调查有关的行动,证明了关于主流管理人员的机会主义实践,以对他人的一个政策。

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