Controle e transparência de gestão

Abstract

This paper aims to analyze the transparency in the actions of municipal management, as well as the role of local legislative and oversight body, through a literature review and exploratory offering a wide view on the topic of management control and transparency. As a result, there was a lack of commitment by some managers in dealing with public This work had as main focus, to select pointers through a bibliographical research, on the factors that have contributed for the discredit that if finds the administration public Brazilian, at the same time, evidence suggestions that contribute for change of this scene, enhancing for such, the ethical position of the managers, as well as, the applicability of the legal steps and more economic to give a new aiming in the treatment of the public thing, this associate to a rigorous internal control as half of minimizing the operational risks, contributing so that the public administration uses a politics of transparency with efficient results, efficient and economic. Much even so existing divergent and exceeded legislations that controversial cause even though enters the destined agencies to execute the external control, as Legislative and the Courts of Accounts, what it does not compromise a developed administration of a transparent form. This study it is based on a bibliographical research of authors consecrated in the substance of auditorship and electronic articles. Being divided in Introduction, Theoretical Recital and Conclusion.