A trajetória institucional do Sistema de Controle Interno do Poder Executivo Federal : a emergência e a evolução da Controladoria Geral da União

• Autor(a) principal: Muniz, Frederico Perini
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)
• Texto Completo: http://repositorio.ufes.br/handle/10/8710
• topic: Public administrative internal control; Public administration; Path dependent; Internal Control System of the Federal Executive Power; General Comptroller of the Union; Controle administrativo interno; Sistema de Controle Interno do Poder Executivo Federal; Administração Pública; Brasil. Controladoria-Geral da União; Direito administrativo; Administração pública; Poder executivo; 35

The Internal Control System of the Federal Executive Power (SCI) has a constitutional basis and reaches all federal agencies and entities, as well as the execution of public resources of the Union by federal entities or private organizations. It is inserted in the context of control mechanisms whose purpose is to verify the legitimacy of administrative acts and to ascertain the legality and effectiveness of public sector expenditures. Even with such competence and scope, the internal control function carried out by the SCI has not yet been approached adequately by the most widespread legal doctrine. Institutionally, SCI is relatively new and has undergone significant changes. Its central agency, the Ministry of Transparency and Comptroller General of the Union (CGU), has gained new attributions since its inception and it has suffered an administrative reform in 2016. It was then intended to identify the institutional changes that occurred in the CGU and to analyze how they affected SCI. The path dependent will be used to trace the institutional trajectory of the CGU, demonstrating the legal paths traversed, as well as identifying the impacts of these changes for the SCI.