In the mechanism of gauging of the results, governmental aauditoria identifies and compares the variations on the relation dequalidade, amount, time and cost, of the comoparmetros preselected pointers capable to supply to an evaluation, considering itself the criteria of: Economicidade when they must be identificadosos mechanisms that favor to the public sector in the attainment of better preospara acquisition of the goods or services, when the public being needs to deadquirir the human resources, material and financial. The auditor will verify sea acquisition of human resources is carried through at the opportune moment, to melhorcusto offered, in the quality and necessary amount, being able to identify economic osfatores that had involved the operation. Therefore, he must yourself be observed, with relation aosrecursos human: if subutilizao, idleness or excess of custosadicionais occur, as well as occurrence of stoppage of actions, for lack defuncionrios, reflecting in the amount and quality and sufficiency of the service; Seh occurrence me the staff election, low qualification for the performance dotrabalho, with badly definite responsibilities and absence immediate decapacitao or training of permanent character; The inoperative inexistence of controledas hours worked and personal as resulted of recent admission. thus to get the efficiency is to necessrioobservar if, material and financial human resources used sosuficientes and that if established to the comparison between the generated and ouservios products given and the used resources, present a level satisfatriono reach of the results, evaluating themselves it use of padrespredeterminados, statistical for verification of the cost dosdados benefit and the analysis and are compared with similar cases to observe the performance of carried through cadaao. the effectiveness shows to the length degree dasmetas established, evaluating the reached results and comparing them with asmetas foreseen, looking themselves to verify if in the programs of expenses estoexplicitadas and quantified the goals and to evaluate if the pointers estabelecidospara goals are enough and necessary to a good analysis of the resultadosalcanados ones.