Controle interno: o controle interno como ferramenta de governança, no combate à corrupção, no poder executivo do estado do Tocantins

Abstract

This dissertation analyzes the Internal Control System of the Executive Branch of the State of Tocantins. A qualitative approach was adopted, combining bibliographic and documentary research with semi-structured interviews conducted with managers and analysts from the State Comptroller General’s Office (CGE-TO). The study highlights that, despite advances in transparency and the fight against corruption, the effectiveness of Internal Control is challenged by the limited autonomy of the central body, CGE-TO, a factor directly related to the absence of a specific career for its employees. In this context, and based on relevant legislation and guidelines from institutions such as the Federal Court of Accounts (TCU), the Court of Accounts of the State of Tocantins (TCE-TO), and the National Council of Justice (CNJ), this dissertation proposes as a Technical Product a Draft Bill for the creation of the Audit and Internal Control career within the State Executive Branch. This measure aims to strengthen CGE-TO’s functional independence, improve internal oversight capacity, and align state public management with best practices in governance, efficiency, and integrity.