INTERNAL CONTROL, EXTERNAL CONTROL AND SOCIAL CONTROL: A COMPARATIVE ANALYSIS OF THE PERCEPTIONS OF PROFESSIONALS FROM INTERNAL AGENCY CONTROL FROM THE THREE SPHERES OF PUBLIC ADMINISTRATION

• Autor(a) principal: Ribeiro Filho, José Francisco
• Data de Publicação: 2008
• Outros Autores: Lopes, Jorge Expedito de Gusmão, Pederneiras, Marcleide Maria Macêdo, Ferreira, Joaquim Osório Liberalquino
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://proxy.furb.br/ojs/index.php/universocontabil/article/view/980
• topic: Controle Externo; Controle Social; Controle Interno.

The purpose of this study was to apply a critical-analytical approach to the interaction between internal control and external and social controls, in the context of federal, state and municipal administration public agencies under the lens of an equilibration and integration of the different levels of control. The methodology used was inductive Exploratory, performed with assistance of the SPSS (Statistical Package for the Social Sciences) with use of the Kruskal-Wallis non-parametric test for tests of the hypotheses. From the results obtained, beginning with the answers received from the questionnaires, it can be concluded that while their functional activities resembled internal control respondents presented detached visions in relation to the environment of performance of external control and social control, suggesting possibilities of convergence and more effective performance for these three levels of control, especially because the agents of the internal control demonstrated significant motivation for supporting the performance of the external control.