Controle interno da administração interno da Administração pública : uma perspectiva do modelo de gestão administrativa
Rodrigo Pironti Aguirre de Castro
DATA DE PUBLICAÇÃO
The current study analyses the Internal Control System of the Public Administration under a perspective of the administrative management pattern. The State administrative structure, focusing the Social State conception, has been receiving, as time goes by, some conceptual inclusions that, far from distancing its providential character , add to its content and make its definition more and more complex and impregnated with several distinct concepts. That is why, after checking the evolution of the State, it becomes necessary to make a distinction among the patrimonial, bureaucrat and managerial patterns, determining the application of these patterns in the current structure of administrative management. Although with distinct characteristics, such patterns might coexist in the public management, and, more than that, might actuate in the same administrative structure, aiming the principal reach of the public interest, as it is the case of the internal control system of the administration. What is searched in this new management pattern is the harmonic coexistence between the legality control and the efficiency control, and not the exclusion of either. The internal control system methodology, through the self - administrative tutoring, intends to regulate the managers decisions aiming to reach the public primary interests. In this context, the manager must take orientation towards the legality control, focusing, however, on an actuation directed to the control of results and the effectiveness of the efficiency principle. To privilege efficiency and the control of results is to privilege the constitutional system itself. The internal control system is a very little explored theme, but it does have unique importance in the administrative actuation, for only with a solid methodology of internal control can we prevent the manager from a behavior deviation as well as suit his actuation to the administrative efficiency.
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