A importância do controle interno numa visão moderna de gestão pública

Abstract

The paper at hand has been conceived with the purpose of demonstrating the importance of public management through the reduction of bureaucracy as well as a better control over activities inherent to such a management, in view of the public's ever increasing demand on their public administrators It is within this context of change that Internal Control has acquired a greater relevance through the years, as has been witnessed by the countless attributes delegated to such a Controlorship since the advent of the 1988 Brazilian Constitution in general and the Fiscal Responsibility Act in particular (Complementary Law 101 dated May 4th 2000). Such development of Internal Control, both in Brazil as well as abroad, is not restricted only to the public field, but has also shown a substantial growth in the private sector as well, especially in the wake of financial fraud which eventually culminated in the creation of the Sarbanes-Oxley Law (SOX) in the United States of America, which in turn has determined a chain reaction of similair legislation through the world, thus placing great emphasis upon Internal Control. As we shall see in detail further on in this study, the development and improvement in overall quality of public management, in a modern view of Administration, is directly related to the development and evolution of Internal Control and to its permanent and profound study so as all who take part in this field of work may aid in the ultimate development of Public Management.