A reconstrução do sistema de controle interno do estado do Rio de Janeiro: análise das razões e das estratégias de superação de ineficiências

Abstract

This study analyzes the process of rebuilding the Internal Control System of the Executive Branch of the State of Rio de Janeiro (SICIERJ), with the main objective of identifying the reasons that justified this transformation and the strategies adopted to overcome operational, structural, and managerial inefficiencies. The research examines the public policy on internal control embodied in Law n°. 7.989/2018, which established the State Comptroller General's Office (CGE-RJ), and assesses its impact on state public governance. It adopts the Design Science Research (DSR) method, following the framework outlined by Van Aken and Berends (2018) and later adapted by Marcondes, Miguel, and Franklin (2023), using a qualitative approach for the analysis of primary and secondary sources. The diagnosis identified, as central problems, the inadequacy of the previous SICIERJ structure—limited to auditing and accounting functions and subordinated to the State Treasury Department (SEFAZ), compromising its independence—and the fragility of Human Resources (HR) management, marked by personnel shortages, unattractive remuneration, and the lack of a multidisciplinary profile in the career. The solution implemented through Law n°. 7.989/2018 repositions internal control by creating the CGE-RJ with the status of a Secretariat linked to the Governor, and integrates the macro functions of auditing, ombudsman, correction, and transparency. The evaluation of results, conducted between July and August 2025, demonstrated advances in institutional autonomy, the integration of macro functions, and career professionalization, such as the requirement for multidisciplinary education and the creation of the Internal Control Enhancement Fund (FACI-RJ) . However, structural challenges persist, including the need to strengthen political autonomy, overcome the cultural resistance of some state agencies, and address the inadequacy of the remuneration policy, factors that affect staff motivation and talent retention. The final artifact of the study consists of a structured analysis of the institutional reconfiguration process, the systematization of lessons learned, and the proposition of a set of technical recommendations for the continuous improvement of the system, contributing to the strengthening of public governance.