The institutionalization of the internal organs of state control: challenges for consolidation of control and management assessment

• Grant number: 13/02892-6
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: August 01, 2013
• End date: July 31, 2014
• Field of knowledge: Applied Social Sciences - Administration - Public Administration
• Principal Investigator: Cecília Olivieri
• Grantee: Bruno Massayuki Nakano
• Host Institution: Escola de Artes, Ciências e Humanidades (EACH). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

This project aims to study the Internal Control in the twenty-six Brazilian states and the Federal District through systematic analysis and exploration of bodies responsible for control and audits of public accounts. Acting through the audits and guidelines, the organs of internal control are important instruments for promoting government accountability, as they promote the execution of administrative activities in accordance with the law and the Constitution. How governs the Magna Carta, the bodies of internal control should assist in driving better administration of the State. Because these agencies have recently emerged and are still being structured, there are few detailed studies that promote their understanding. On many issues there is no information available, making it difficult or even impossible to carry out public policies. Thus, this study aims to examine the ability of state agencies Internal Control throughout Brazil to conduct indeed their control functions, such as assessing management performance.