O modelo gerencial do controle interno governamental: as melhores práticas de Pernambuco

• Autor(a) principal: Santana, Cláudia Correia de Araújo
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/7763
• topic: Government's internal control; Quality in the control of public money expenditures; Practices of the Pernambuco state government; Controle interno governamental; Qualidade do gasto público; Práticas do Estado de Pernambuco; Administração de empresas; Administração pública; Controle administrativo; Finanças públicas

Due to the importance of the government‟s internal control, countrywide and worldwide, given the increase of corruption and the administrative inefficiency towards the citizens and the lack of research about the controlling activity of the government expenditures with public money, this study tried to identify the government management to improve the public spending. Thereupon, the study attempted to examine the quality of the outlay related to the government‟s internal control and analyze the management system of internal control used by the state of Pernambuco, identifying the best practices that are directly related to the efficiency of the public resources outflow. The agency of internal control of the Pernambuco state government was chosen as the subject of analysis as a result of the fact that this agency has gone through huge administrative changes due to the renovation and adaptation to the new demand made by the society, which wants transparency and quality in the control of public money expenditures. In the results shown, it was possible to verify practices that indicated a financial gain for the State, which means that there are resources available to be spent in the enlargement of the benefits towards the society. The organizational structure costs of the control agency were also shown, which pointed to a positive economical result as a result of the practices done by the internal control agency. The study concluded that the Pernambuco internal control agency is aligned with the most modern principles of management, which focus on the results of the actions. However being in the right direction, it was clear that improvements related to the increase of administrative control practices in the state were observed.