Controladoria na administração pública: um comparativo entre a estrutura federal e o estado de Minas Gerais

Abstract

This work was developed with the intention of investigating the activities and practices taken by the Comptrollership General's Union and the Comptrollership General of the State of Minas Gerais, therefore it was based on the convergence and divergence of operation of these parties in order to demonstrate possible improvements in their processes. It was emphasized the importance of the activity of the Comptrollership as the main tool to control the process of managing organizational knowledge and control in order to enable an effective and efficient application of public resources, getting to optimize processes and increase the reliability of the information and the control itself. From the data presented, it was observed that both Comptrollerships operate in continuous development of their practices showing similarities ofoperational control, but both have technical features that stand out against the other. In other words, at some points, both Comptrollerships can serve as a model for the other to improve their performance effectively meeting the needs of the population.