{"id":71892,"date":"2024-05-13T14:47:23","date_gmt":"2024-05-13T18:47:23","guid":{"rendered":"https:\/\/www.tceam.tc.br\/?page_id=71892"},"modified":"2025-05-05T11:12:24","modified_gmt":"2025-05-05T15:12:24","slug":"fiscalizacoes-secex","status":"publish","type":"page","link":"https:\/\/www.tceam.tc.br\/?page_id=71892","title":{"rendered":"Fiscaliza\u00e7\u00f5es SECEX"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"71892\" class=\"elementor elementor-71892\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;,&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-exad-particle-enable=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cd1aa46 elementor-section-boxed elementor-section-height-default elementor-section-height-default exad-parallax-effect-no exad-background-color-change-no exad-glass-effect-no exad-sticky-section-no\" data-id=\"cd1aa46\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8903395 exad-glass-effect-no exad-sticky-section-no\" data-id=\"8903395\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b5d466f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b5d466f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tO Tribunal de Contas do Estado do Amazonas (TCE\/AM) faz uso, principalmente, do procedimento de auditoria para fiscalizar os tomadores de recursos p\u00fablicos. Essa t\u00e9cnica, definida pela Organiza\u00e7\u00e3o Internacional das Entidades Fiscalizadoras Superiores (INTOSAI), envolve analisar opera\u00e7\u00f5es, atividades e sistemas de uma entidade para verificar se est\u00e3o de acordo com objetivos, or\u00e7amentos, regras e normas. A Secretaria Geral de Controle Externo (SECEX) coordena 20 \u00f3rg\u00e3os que realizam auditorias gerais e especializadas em diversas \u00e1reas de atua\u00e7\u00e3o do Tribunal. Isso inclui examinar presta\u00e7\u00f5es de contas anuais, avaliar programas, registrar atos de admiss\u00e3o, investigar representa\u00e7\u00f5es e den\u00fancias.<\/span>\n\n<span style=\"font-weight: 400;\">Cada \u00e1rea de atua\u00e7\u00e3o est\u00e1 ligada principalmente a um tipo de auditoria, seja para verificar conformidade ou desempenho, com o objetivo de registrar, julgar ou avaliar atos de gest\u00e3o e governo segundo crit\u00e9rios estabelecidos na legisla\u00e7\u00e3o. Al\u00e9m disso, a atua\u00e7\u00e3o do TCE\/AM pode ser pr\u00e9via, durante a execu\u00e7\u00e3o dos atos ou posterior a eles, abrangendo atos pendentes, em execu\u00e7\u00e3o ou j\u00e1 conclu\u00eddos.<\/span>\n\nA auditoria, como t\u00e9cnica central, \u00e9 uma ferramenta crucial para o TCE\/AM realizar suas fun\u00e7\u00f5es de fiscaliza\u00e7\u00e3o e garantir a transpar\u00eancia e a efici\u00eancia na gest\u00e3o p\u00fablica. Ela n\u00e3o apenas ajuda a identificar irregularidades, mas tamb\u00e9m oferece recomenda\u00e7\u00f5es para melhorar os processos e evitar problemas futuros.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4efa9e7 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-exad-call-to-action\" data-id=\"4efa9e7\" data-element_type=\"widget\" data-widget_type=\"exad-call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n        <div class=\"exad-call-to-action skin-horizontal\">\r\n            \t\t    <div class=\"exad-call-to-action-content\">\r\n                <div class=\"exad-call-to-action-header\">\r\n                <h2 class=\"exad-call-to-action-title\">Presta\u00e7\u00f5es de contas anuais 2024<\/h2>\t\t\t    <\/div>\r\n\t\t\t\t\r\n\t\t\t\t\r\n\t\t\t    <div class=\"exad-call-to-action-footer\">\r\n                    <ul class=\"exad-call-to-action-buttons effect-4\">\r\n                                                <li>\r\n                                <a class=\"exad-call-to-action-primary-btn\" href=\"https:\/\/www.tceam.tc.br\/?page_id=74921\">\r\n                                            <span class=\"exad-cta-primary-btn-class\">\r\n            Saiba mais        <\/span>\r\n                                    <\/a>\r\n                            <\/li>\r\n                                            <\/ul>\r\n\t\t\t    <\/div>\r\n\t\t    <\/div>\r\n            \t\t<\/div>\r\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fd1f02 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-wpfd_choose_category\" data-id=\"7fd1f02\" data-element_type=\"widget\" data-widget_type=\"wpfd_choose_category.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"wpfd-elementor-category\" class=\"wpfd-elementor-category\"><script 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value=\"documentos\" \/>                    <input type=\"hidden\" id=\"current_ordering_255\" value=\"created_time\" \/>                    <input type=\"hidden\" id=\"current_ordering_direction_255\" value=\"desc\" \/>                    <input type=\"hidden\" id=\"page_limit_255\" value=\"100\" \/><input type=\"hidden\" id=\"wpfd_display_empty_category_message\" value=\"0\" \/><input type=\"hidden\" id=\"wpfd_empty_category_message_val\" value=\"Esta categoria de arquivo n\u00e3o tem arquivos para exibir\" \/><input type=\"hidden\" id=\"wpfd_display_empty_folder\" value=\"0\" \/><input type=\"hidden\" id=\"wpfd_is_empty_subcategories\" value=\"1\" \/><input type=\"hidden\" id=\"wpfd_is_empty_files\" value=\"1\" \/><input type=\"hidden\" id=\"wpfd_root_category_id\" class=\"wpfd_root_category_id\" value=\"255\" \/><input type=\"hidden\" id=\"wpfd_root_category_theme\" class=\"wpfd_root_category_theme\" value=\"tree\" \/><input type=\"hidden\" id=\"wpfd_root_category_clone_theme_type\" class=\"wpfd_root_category_clone_theme_type\" value=\"none\" \/><input type=\"hidden\" id=\"wpfd_root_category_type\" class=\"wpfd_root_category_type\" value=\"255\" \/><a data-catid=\"\" class=\"tree-download-category \" href=\"https:\/\/www.tceam.tc.br\/wp-admin\/admin-ajax.php?juwpfisadmin=false&#038;action=wpfd&#038;task=files.download&#038;wpfd_category_id=255&#038;wpfd_cat_name=documentos\">Baixar todos                                 <i class=\"zmdi zmdi-check-all wpfd-download-category\"><\/i>                            <\/a><ul class=\"breadcrumbs wpfd-breadcrumbs-tree head-category-tree\">                            <li class=\"active\">DOCUMENTOS<\/li>                        <\/ul><h2 class=\"wpfd-category-theme-title\">DOCUMENTOS<\/h2><ul class=\"wpfd-tree-categories-files\">                                                        <li class=\"directory collapsed\">                    <a class=\"catlink\" href=\"#\" data-idcat=\"325\">                        <div class=\"icon-open-close\" data-id=\"325\"><\/div>                        <i class=\"zmdi zmdi-folder wpfd-folder\" style=\"color: \"><\/i>                        <span>Plano Anual de Fiscaliza\u00e7\u00e3o - PAF 2024<\/span>                    <\/a>                <\/li>                                            <li class=\"directory collapsed\">                    <a class=\"catlink\" href=\"#\" data-idcat=\"256\">                        <div class=\"icon-open-close\" data-id=\"256\"><\/div>                        <i class=\"zmdi zmdi-folder wpfd-folder\" style=\"color: \"><\/i>                        <span>Modelos de Papeis de Trabalho<\/span>                    <\/a>                <\/li>                                            <li class=\"directory collapsed\">                    <a class=\"catlink\" href=\"#\" data-idcat=\"259\">                        <div class=\"icon-open-close\" data-id=\"259\"><\/div>                        <i class=\"zmdi zmdi-folder wpfd-folder\" style=\"color: \"><\/i>                        <span>Documentos de Interesse da Fiscalizacao<\/span>                    <\/a>                <\/li>                                            <li class=\"directory collapsed\">                    <a class=\"catlink\" href=\"#\" data-idcat=\"257\">                        <div class=\"icon-open-close\" data-id=\"257\"><\/div>                        <i class=\"zmdi zmdi-folder wpfd-folder\" style=\"color: \"><\/i>                        <span>Links uteis<\/span>                    <\/a>                <\/li>                                            <li class=\"directory collapsed\">                    <a class=\"catlink\" href=\"#\" data-idcat=\"260\">                        <div class=\"icon-open-close\" data-id=\"260\"><\/div>                        <i class=\"zmdi zmdi-folder wpfd-folder\" style=\"color: \"><\/i>                        <span>Documentos Complementares<\/span>                    <\/a>                <\/li>                                            <li class=\"directory collapsed\">                    <a class=\"catlink\" href=\"#\" data-idcat=\"258\">                        <div class=\"icon-open-close\" data-id=\"258\"><\/div>                        <i class=\"zmdi zmdi-folder wpfd-folder\" style=\"color: \"><\/i>                        <span>Documentos de Interesse do Sistema de Fiscalizacao a Distancia<\/span>                    <\/a>                <\/li>                                            <li class=\"directory collapsed\">                    <a class=\"catlink\" href=\"#\" data-idcat=\"261\">                        <div class=\"icon-open-close\" data-id=\"261\"><\/div>                        <i class=\"zmdi zmdi-folder wpfd-folder\" style=\"color: \"><\/i>                        <span>Artefatos Preparatorios a Fiscalizacao<\/span>                    <\/a>                <\/li>                                                    <li class=\"ext pdf\">                                    <i class=\"wpfd-file ext ext-pdf wpfd-icon-set-svg\"><\/i>                                <a class=\"wpfd-file-link\" href=\"#\" data-category_id=\"255\"                   data-id=\"78047\"                   title=\"relatorio_2_da_secex\" target=\"\">relatorio_2_da_secex<\/a>            <\/li>                                            <li class=\"ext pdf\">                                    <i class=\"wpfd-file ext ext-pdf wpfd-icon-set-svg\"><\/i>                                <a class=\"wpfd-file-link\" href=\"#\" data-category_id=\"255\"                   data-id=\"78046\"                   title=\"RELAT\u00d3RIO GERAL DE AUDITORIAS EXERC\u00cdCIO 2024\" target=\"\">RELAT\u00d3RIO GERAL DE AUDITORIAS EXERC\u00cdCIO 2024<\/a>            <\/li>                        <\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>O Tribunal de Contas do Estado do Amazonas (TCE\/AM) faz uso, principalmente, do procedimento de auditoria para fiscalizar os tomadores de recursos p\u00fablicos. Essa t\u00e9cnica, definida pela Organiza\u00e7\u00e3o Internacional das Entidades Fiscalizadoras Superiores (INTOSAI), envolve analisar opera\u00e7\u00f5es, atividades e sistemas de uma entidade para verificar se est\u00e3o de acordo com objetivos, or\u00e7amentos, regras e normas. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":71443,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-71892","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/71892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71892"}],"version-history":[{"count":17,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/71892\/revisions"}],"predecessor-version":[{"id":79207,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/71892\/revisions\/79207"}],"up":[{"embeddable":true,"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=\/wp\/v2\/pages\/71443"}],"wp:attachment":[{"href":"https:\/\/www.tceam.tc.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}