Controladoria governamental: estudo das controladorias estaduais brasileiras

Abstract

Managerial Public Administration sees society as tax contributors and customer of their services. State action's results are considered good because the administrative processes are under control. In Public Administration, therefore the control function is associated with the plan of organization and all methods and procedures that are affecting mainly the efficiency of operations and compliance with the administrative management policies, ie, the control is the evaluation of the results resulting from implementation in relation to what was planned, is investigating deviations and providing them their fix. In Public Administration, is relevant jurisdiction the existence of a body to exercise internal control in order to ensure the fulfillment of the mission and achieve the goals of agencies and government entities. In this context, the Comptroller emerges as an indispensable element for the public administration, that is, to support compliance with the laws governing the administrative machinery or the media upon information that contribute to decision making. The Government Comptroller is an organ that helps the conduct of organizational management effectively, efficiently and effectively. So much so, the aim of this study is to analyze the profile of the Brazilian state Comptroller. Regarding the methodology, the study is a qualitative approach. As for the purpose, the nature of the research is descriptive, which method allowed to know, from a documentary analysis, the profile of the Brazilian state Comptroller. Developed a study in 15 Brazilian state Comptroller, using in its official name the name controllership. As for the means or technical procedures, we used the literature. The survey said the study by Suzart et al (2011) to check the functions and activities performed by these institutions and their evolution over the years. It was concluded that the profile of the Brazilian state Comptroller, the most representative is the sector of Administration and Finance and the more activity performed is to monitor and supervise the accounting, financial and budget management; however, innovation was the implementation of the ombudsman activity and expedients of transparency of the acts of government and the exercise of social control; and the internal control function stands out compared to other typical controllership.