Controle interno no setor público como instrumento de controle de gestão: Um estudo de caso no Tribunal de Contas do Estado do Pará

Abstract

This article aims to verify how the internal control’s procedures of the Audit’s Court of the State of Pará (Tribunal de Contas do Estado do Pará / TCE-PA) assist in improving the management of the institution. In this way, we will seek to know the reality of the Court’s Internal Control Department and analyze it according to the current legislation, as well as to discuss how the Internal Control Department’s acts in the management of the Court, assisting the public manager in the quality improvement of public expenditure. For the research will be used the quantitative and qualitative procedures, the first one to present and discuss the understanding of the main authors on the subject and the second one to assist in the production of data that will be performed through an interview with the person in charge of the Department. During the analysis of the collected data it was observed that the Court’s Internal Control Department acts as an instrument of management control since it accompanies the entire expense process of the institution, but has characteristics that can be improved to achieve better results in the execution of the controls.