Controle interno na adminstração pública

Abstract

The present article has the objective to evidence the principal aspects of the Internal Control in the scope of Public Administration, considering the great importance that it´s came to have with the advent of the Law of Fiscal Responsibility. In the Public Administration the function of control is exerted due to the diverse Constitutional impositions giving prominence to two kinds of control, the External Control – exerted by Legislative with aid of Count Tribunal and the Internal Control exerted by the own administration, it being this the objective of the present study. The internal control it is part of normal actives of Public Administration, it is subordinated to the Titular Organ, it having as function to follow the execution of the acts, indicating in opinated character, preventive or corrective, the actions to be discharged with the aim of to taking over the control of executing the budget finance, accounting and patrimonial, as well as the administrative controls in general.