Auditorias operacionais ambientais realizadas pelo Tribunal de Contas do Estado do Paraná: efetividade no monitoramento e contribuições para o desenvolvimento local/regional ; Environmental operational audits carried out by the court of auditors of the State of Paraná: monitoring effectiveness and contributions to local/regional development

The environment is constitutionally enshrined in Brazilian law as a fundamental right, a good for the common use of the people and essential to the quality of life of the community, imposing on the public power and society to guarantee, through its defense and preservation, the sustainable development for present and future generations. In order to guarantee this greater good, the same Constitution gave the Audit Courts the power to control and inspect environmental assets, which is exercised through environmental operational audits. This type of audit is the most appropriate instrument for this purpose, since it has the scope to verify the efficiency, effectiveness and economy of environmental actions, ensuring the performance and improvement of environmental management, encouraging the dialogue of external control institutions with the audited entities. They can optimize the results of environmental actions for society, identifying good practices and opportunities for improvement. Configuring an evolution of the way of proceeding of these external control institutions, previously focused only on accounting and compliance audits (legality of procedures). This Thesis proposes the adoption of measures aimed at improving the monitoring processes of these audits, só that they become more effective and can contribute to the sustainable development of the municipalities and/or region where the audited entity/organisation is located. To this end, an exploratory research was carried out through bibliographic, documentary research and theoretical-empirical observation, based on descriptive data analysis, on the procedures carried out at the Court of Auditors of the State of Paraná, from 2009 to 2021, through which it appears that there are few in-depth studies on the subject addressed, and, although the Court of Auditors of Paraná has important initiatives for the purpose of strengthening environmental operational audits, such as the pioneering spirit in the implementation of the Sustainable Development Goals in the ...