A importância do controle interno e o princípio da eficiência na administração pública

Abstract

For public organizations controlling is an essential activity, and that is why it is inserted in the Federal Constitution and the Fiscal Responsibility Law, a device that determines the implementation of the internal controlling system in public management. Throughout the document were ports the importance of internal control in public management, its concept and legal mechanisms which determine its generation. Finally, it approaches the search for efficiency in the public service, innovation that was brought by the Constitutional Amendment no. 19/98, also called Administrative Reform. With the Principle of Efficiency two fronts arise: the first is to organize the administrative machine, making it more rational to satisfy the collective interest and the second is to regulate the actions of public workers in order to have a better performance and thus achieve better results. At this point, the study will address the administrative reform which was submitted to Public Administration, transition land mark from bureaucratic administration model for management, culminating in the establishment of the principle of efficiency. The proposal is still analyzing the principle of efficiency by the vision of scholars, as well as the relationship of this principle with the other principles of public management, inserted in Article 37 of CF/88.