Internal control as a management tool: perspectives and challenges in public administration

Abstract

This The purpose of this article is to explain the importance of internal control as a managerial tool in public administration, showing the classification and techniques of existing controls. When describing the theoretical basis, it highlights the benefits caused by its use, its support relationship provided for the work of the internal audit, the difficulties of implementation, maintenance and the ability to become a decision-making tool in public administration. The methodology used is based on bibliographic research that demonstrates the importance of using internal controls in public administration and that the implementation of an internal control system provides greater effectiveness, efficiency, economy to public spending and more transparency in the applicationof public resources. In the end, it was found that organizations that have control systems often do not use it properly, making the process slower and with distorted results. For this, a new vision of the public manager with a more managerial character isproposed in the search for a better management of public resources.