1Reductions in analysis times describe more experienced auditors and improved infrastructure.

The results show that for more experienced auditors, whose analysis times are shorter and more robust IT infrastructure is a positive impact on improving throughput analysis activity. As a result, the costs to maintain a team of auditors savvy and cutting edge infrastructure, brings a significant increase. Thus, the public manager may adopt scenarios that best meets your needs, whether of human or financial resources that are available to be invested.

2Figure 11 shows the results of availability for each proposed scenario. Results are expressed as the increase in the number of nine, which is calculated by Equation 9. As shown in Figure 11, the scenarios with higher availability correspond to mttf 12 months . We also observed that the MTTF 6 months has a greater impact on the analysis of the throughput and in some cases the the throughput according in Figure is 12 constant. Thus verified that the greater the number of auditors, and the greater the time to failure, the higher will system availability.