Avaliação da eficácia do controle interno na perspectiva dos fiscais de contrato em uma organização pública

Abstract

This study aims to assess the effectiveness of internal control from the perspective of contract inspectors within a public organization, with a focus on the Secretariat of Public Security and Social Defense of Rio Grande do Norte (SESED/RN) and its affiliated agencies, whose analyzed contracts were managed through SESED. Based on the theoretical framework of New Public Management, the research seeks to understand the importance of internal control in public administration, particularly in contract management. A field research methodology was employed, adopting a quantitative approach with a descriptive-exploratory character. Primary data were collected through a structured questionnaire, based on the Internal Control – Integrated Framework (COSO I), and complemented by secondary data extracted from institutional documents. The perceptions of 46 contract inspectors were analyzed. The findings revealed weaknesses in the components "Risk Assessment," "Control Activities," and "Information and Communication," highlighting the need to strengthen formal training, improve the structure of communication flows, and systematize monitoring practices. In contrast, the components "Control Environment" and "Monitoring" demonstrated more satisfactory performance, reflecting adherence to ethical values and functional responsibility. Based on these findings, an educational initiative was proposed to strengthen internal control, through the development of a good practices guide for contract inspectors. It is expected that this initiative will contribute to more effective, transparent, and compliant contract management, in alignment with the new public procurement legislation.