O controle externo e interno no Brasil: análise da literatura recente.

Abstract

This dissertation aims to analyze, in light of recent academic literature, the mechanisms of internal and external control in Brazilian public administration, with emphasis on their relationship with the principles of accountability and democratic governance. The study seeks to answer the following question: to what extent do oversight institutions in Brazil contribute to strengthening accountability and public governance? The analysis shows that, despite institutional and normative advances since the 1988 Constitution, structural challenges persist, such as institutional fragmentation, politicization, and inequalities in technical capacity among oversight bodies. It is concluded that strengthening accountability in Brazil depends on the integration of internal and external control mechanisms, institutional autonomy, and investment in technical and technological capacities, which are essential elements for consolidating a more transparent, efficient, and democratically oriented public administration.