Modelo de controle interno para o Ministério Público do Estado da Bahia

Abstract

This master's degree research focus the Internal Control point of view of Bahia State Public Prosecutor's Office (Public Ministry – PPO). It aims to point the main design flaws of the PPO Control department that may act as a barrier for a state-ofthe-art performance of the PPO as a whole, and also how this part of the Office can help towards delivering all the resources (human and material) so the Office's main purpose may deliver real citizenship experience for all population. This work looks to show solutions to design problems that were raised on the field research, proposing an intervention project that will discuss and come out with guidelines, all inspired on a systemic-aware process-oriented approach, to widen the effects of the Control department activities, through diffuse internal control implementation. The relation between the Internal Control and its effect on the role of the PPO, in matters of assuring fundamental rights, swinging from a (usually criminal) law enforcer point of view to a partner for a more equal society standpoint, showing real projects that are implemented and running, that means costs to keep running and demand a financial plan and management so the projects can leave the paper and become real. The work is about the “complete citizenship” concept that will be used throughout this work and how the field research affected the decision on what theoretical and methodological references would be used, choosing a bias that would deliver pragmatic operational solutions regarding the day-by-day lived on PPO Control unit. And also, this work studies the public administration control practices, the process that run só internal control rules and laws arise in Brazil, all the different names and categories, highlighting the differences from the concepts of audit, inspection1, ombudsman, accountability, public governance e internal control. Stands out the narrow bibliography on the subject, highlighting the sociological approach, at first chosen, and the change to a more theoretical model based on the systemic thinking, on process oriented modeling and managing, that were the tools used to conceive the PPO diffuse internal control model. To complete the core of this research, the proposal of a more embracing design for the Bahia State PPO Control department, that would revamp its internal reformulation, strengthen its all state vocation and activities, and the duty to spread the work of internal control within the Office, analysing, at last, this model and its implementation process, remembering the words of the actors that got involved in the process. The conclusion of this work summarizes the research closing statements, where it enforces the proposed solutions and providing new guidelines for further studies.