O dever e a responsabilidade de fiscalizar a administração pública através do controle interno

Abstract

In this paper we will address the duty and responsibility to oversee the government through internal control, exposing the origin of this obligation, as well as what the consequences of their inaction responsible. As will be seen in this study, currently in Brazil, many are existing rules that impose a duty of accounting, financial, budgetary, operational and property of the Union and of the entities of direct and indirect administration, especially regarding the legality, legitimacy, economy, implementation of grants and waiver of revenue by the internal control system of each of the branches (Legislative, Executive and Judiciary). So to assign the obligation to maintain and integrating the internal control system, the Constitution and other laws governing the matter infra, established severe legal consequences to that charge being aware of any irregularity or illegality keep up silent as a way of forcing you to, at any time during the internal control, demonstrate uncompromised care with the res publica. It should be noted that not only responsible enough to know their duty and responsibility to ensure internal control of government, but must also know how and modes of proceeding to execute them well, given the prevailing legal jurisdictions. Therefore, this study will lend itself to exposing, as provided by law, the peculiarities of the obligation to maintain internal control, through supervision of public administration, as well as her responsibilities arising, aiming to protect the public interest through administrative efficiency and transparent.