Controle interno na Administração Pública como instrumento de Accountability: um estudo comparativo entre países

Abstract

The present work aims to find a global template of Internal Control for Public Administration and compare it with the national reality and some countries in Europe, America and Oceania. To this end, we sought to know the Brazilian Internal Control in Public Administration, analyzing its current stage and studying its evolution and its guiding principles. Concepts of Accountability and control were raised. For the development of this work was used as a methodological procedure to bibliographic and documentary review in specialized books on the topics of management, accounting and public administration and in documents, reports, studies of organs such as the Tribunal de Contas da União - TCU and international organs as International Organization of Supreme Audit Institutions - INTOSAI, American Institute of Certified Accountants - AICPA to define the template of an effective system of internal control and current. In a complementary way we sought to demonstrate its importance of internal controls for public institutions, and the Accountability, not only for compliance, but above all as an instrument to facilitate responsible management and effective. Of the study conducted, it is concluded that the implementation of the Internal Control System in Public Administration, and is a duty arising from legal requirements, it is a necessity, as a facilitator and guiding tool for administrators and actions that in Brazil there is much in that move in the matter because the law of the theme that is sparse and not specific.