Controladoria no setor público: um estudo sobre as instituições públicas de controladoria do Poder Executivo Estadual na Região Sudeste e Sul do Brasil

Abstract

In Brazil, controllership has its origins in the mid-twentieth century due to the increased competitiveness and complexity of business activities. In the national public sector, controllership emerged from the 1990s, acting under constitutional and legal precepts, constituting itself as the gear that drives and corrects the direction of public administration, improving good practices in the defense of heritage, public interest and in promoting a culture of integrity, creating ways for society to exercise social control, as well as preventing and combating deviations inherent in corrupt practices. However, it appears that there is no standard model with parameters to be followed for the structuring of these institutions. In this sense, this research aims to propose a model for the organization, structure, functions and activities in the implementation and/or improvement of controllership in the public sector, with an emphasis on the State Executive Branch. The research methodology is characterized as descriptive, in terms of objectives, with a qualitative approach, through bibliographic investigation and documentary analysis, structured through the collection of data contained in legal, non-legal instruments and official government websites that present information about the organization, activities, functions and structure of the stratified sample of controllership institutions that are members of the Executive Branch of the States in the southeastern and southern regions of Brazil. The results of the research indicate that, in general, the institutions have called themselves general controllers and are composed of a specific career, typical of the State, and that there is a predominance of the execution of the typical controllership functions listed in the literature and of the macro functions of internal control . It was possible to identify an insufficient availability of the expenditure budget, which can hinder the implementation of public control policies. Just as only 16.67% of the sample has a mechanism for the controller to come from the agency's career, which denotes little autonomy and independence in the conduct of public control policies. In this sense, the present research presents a proposal of structure, organization, budget, functions and activities with a view to meeting the main purpose of controllership in the public sector.