A importância de padronizar e fortalecer o sistema de controle interno da gestão pública para prevenção e combate à corrupção

Abstract

The aim of this paper is to present practices Internal Control System in the Brazilian public management and the consequences of lack of standardization in methodological and organizational structures of the organs responsible for internal control, as well as the importance of its strengthening, as a more effective control of public administration assumes the existence of sound institutions and prepared them to act with independence, competence, transparency and partnership to fulfill this mission, in particular the fight against corruption. The survey used as a type of study is exploratory and technical literature, research sites, such as the Audit Courts of the States, Court of Audit (TCU) and National Council of the Board of Control of Internal States, Federal District and Municipalities of the Capital (CONAC). The approach is qualitative. Considering the results of the analysis showed that the organs of internal control does not follow a pattern in their structures and forms of action and does not have the necessary technical independence and equality to ensure the proper use of public resources, it is proposed the regulations of Article 74 Federal/88 the Constitution in order to establish career audit and establish the level of binding of the organs of internal control, and make them central units and permanent state, like the prosecutors.