Controladoria governamental: diagnóstico e diretrizes para reformulação da controladoria geral do estado do Piauí

Abstract

The Governmental Controllership is a fundamental mechanism for control and generate the information that will be provides the effectiveness of the actions of governmental managers, so that they can meet the needs of society. The department’s mission is to act not only in the auditing area, but also controlling and following the budget, financial and accounting executions, monitoring the government programs, on dispatch of normative acts for the action the action of the Internal Control System, and more. In this context, the principal objective is identify and present guidelines to the refurbishing for the State of Piauí General Controller, using the diagnosis of practice developed, of the instruments and tools used for the Controller in the management’s control. The methodology that is used in this job was made with bibliographic and documental searches, and with one problem study at the State of Piauí General Controller, has been used interviews with the governmental auditors, plus in loco observation at the unit. The research demonstrated that State of Piauí General Controller – CGE/PI has insufficient number of auditors, realize a little number of performance audit and does not execute activities of ombudsman. After diagnosis, some guidelines were established, such as fostering social control, create the coordination of internal affairs, besides the establishment of performance indicators that enable the reformulation of the State of Piauí General Controllership, in search of improvement and strengthening.