Performance Audit: Applying the Principle of Effectiveness in a Case Study

Abstract

This article, based on a performance audit focused on the principle of effectiveness, aims at analyzing the impact resulting from the adoption of private textbooks for the primary school network of a municipality located in South of Brazil. For this, an assessment methodology known as difference-in-differences has been applied to data from the Brazilian Basic Education Assessment System, revealing the impact, on the municipality schools grades, for the use of textbook material other than those provided free of charge by the Federal government.