Controle interno e sistema de controle interno: reflexões quanto suas contribuições na gestão pública

Abstract

The definition of public administration consists of the State playing the role of manager of public resources, in order to serve the interests of society. In view of this, it is necessary to verify the presence of mechanisms through which credibility and reliability can be promoted in public management acts. In this context, instruments are needed to ensure compliance between what has been established and what is being executed, such as Internal Control, which can contribute through its prerogative to investigate and supervise. Therefore, the objective of this article is to present to society that Internal Control acts as a tool that favors the probity of public management, and that can promote greater reliability in administrative acts. For this purpose, the methodology used for the development of this study was the bibliographical one. Finally, foundations were found that corroborate the ability of internal control to help mitigate the likely misuse of public resources, which adds to the inspection process by citizens.