The institutional logic of the Courts of Auditors and the social security situation of Civil Servants' Pension Funds

Abstract The study investigated the relationship between the institutional logic of the Courts of Auditors and the social security situation of small-scale Civil Servants' Pension Funds (Regimes Próprios de Previdência Social - RPPS). This research is scientifically and socially relevant, as it addresses the relationship between the institutional logic, the forms of inspection of the Courts of Auditors, and the sustainability of the RPPS, essential entities for the social security protection of civil servants and their families. The objective was to analyze how different institutional logic can affect the audit practices of the Courts of Auditors, seeking to answer if and how this inspection affects the sustainability of the RPPS. The research used a mixed-methods approach, combining document analysis, questionnaire, content analysis, and statistical analysis. The results indicate that RPPS audited under an patrimonial logic have the worst performances in the Social Security Situation Index (ISP-RPPS), while those submitted to audits that integrate bureaucratic and managerial logic showed significantly better results, promoting greater efficiency and transparency in the management of social security resources. It is concluded that adopting audits that combine bureaucratic and managerial logic can significantly contribute to the sustainability of RPPS.