Qualidade da informação: a legibilidade dos relatórios de auditoria dos tribunais e contas das regiões Nordeste e Sudeste do Brasil

Abstract

The present study aimed to analyze the Readability index generated by the "Gunning's Fog Index" (FOG) program in process-type audit reports enunciation/representation of the Audit Courts of the Northeast and Southeast. The research was classified with a quantitative approach, regarding the its objectives as descriptive and, used as an instrument, the survey documentary. The audit reports for the years 2019 were used to 2021 of the State Audit Courts of the Northeast and Southeast Regions of Brazil. The FOG Index was used to raise the readability indexes in the audit reports. Among the results found, the highest rate of readability was 24.60 (TC-BA), while the lowest average was 18.42 (TC-PI), both TCEs belonging to the Northeast Region. On average, the Northeast Region presented a higher average in readability in the analyzed reports, in the comparison with the Southeast Region. In the light of FOG, the results show a complex language with little readability, thus demonstrating that the information contained in audit and complaint type reports is difficult to understanding. The lower the readability in audit reports, the greater the difficulty understanding published information.