A CGU e a dualidade do papel do controle interno no Brasil

• Autor(a) principal: Marx, César Augusto
• Data de Publicação: 2015
• Tipo de documento: Relatório
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/14107
• topic: Controle interno; Aprimoramento da gestão; Administração pública; Administração pública - Brasil; Auditoria interna; Corrupção; Empresas públicas - Sistemas de controle

This study aims to analyze the existing duality in the role of the Controladoria Geral da União, showing how this duality is present in the design of intenro control, the agency's performance and the perception of its servers on the role of the institution. They present the various theories that conceptualize internal control, the ongoing activity by the CGU and the different perceptions of their servers on the role of the institution. The literature found on the role of internal control refers to two poles of activity, which now appear to be opposites, now seem to address the evolution from one to the other. Thus, internal control is usually ranked among accounting control and administrative control, positive control and negative control, control of legality and control of effectiveness and audit of government activity in regulatory audit and performance audit. This conceptual duality has been identified both in the perception of auditors and in organ performance. Finally, proposals are submitted to internally promote awareness of the servers on the role of internal control, to readjust the working methodology and to promote changes in organizational structure that contribute to the strengthening of both the anti-corruption activities as the activities of improve management.