Controle na administração pública: uma proposta para o sistema de controle interno do Poder Executivo do Estado do Rio de Janeiro

• Ano de defesa: 2014
• Autor(a) principal: Lessa, Alexandre de Moraes
• Orientador(a): Pimenta, Roberto da Costa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Correição; Ouvidoria; Transparência e prevenção à corrupção; Sistema de controle interno
• Palavras-chave em Inglês: Internal control system; Correction; Ombudsman; Transparency and prevention to corruption activities
• Link de acesso: http://hdl.handle.net/10438/11869

The aim of this study is to propose guiding principles for the internal control system of the Executive Power in the state of Rio de Janeiro, in an effort to include activities that involve correction, transparency and corruption prevention, as well as its own ombudsman. Currently, this state system is ruled by Decree No. 43,463 of 14 February 2012, which did not cover the aforementioned activities. This study attempts to demonstrate the importance of integrating those activities in a single system, so as to develop and maintain permanent reporting of all information produced by each activity. Since the internal control is an instrument of accountability, such integration may promote transparency, thus contributing to the actions of social control. The premise for the guiding principles here proposed is the federal model, together with models applied in other states, where the internal control system of their Executive Power has already been structured in order to encompass internal control, correction, ombudsman and transparency and corruption prevention activities.