Os controles internos e a controladoria na administração pública: análise e discussão do decreto nº 57.500 de 8 de novembro de 2011

Abstract

This dissertation made a critical analysis about the contributions of Decree nº 57,500 (SÃO PAULO, 2011) for the implementation and practice of the Controller and Internal Controls in the State of São Paulo. Experts and the common people claim that public expenditure is excessive among other reasons due to lack of proper planning, excessive bureaucracy, a distorted focus of the objective of the government, personal interests overriding public interests, political conflicts within the institution, recruitment and inadequate training of servers and obsolete computer electronics systems. One way to change this situation is to strengthen internal controls. The Comptroller has as one of its objectives ensuring the application of existing controls and improve controls where necessary based on proper risk analysis. The research that supported the study was exploratory and descriptive, qualitative document with application content analysis technique. Decree analyzed and studied does not contribute to an effective implementation of the Comptroller and does not contribute to the improvement of internal controls in the State of São Paulo. Internal controls remain weak and new initiatives should be taken to change the culture of analysis and control at the state public service.