Innovation in accountability in the fight against Covid-19 in Brazil: An empirical approach of the internal control

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DOI:

https://doi.org/10.36428/revistadacgu.v12i22.325

Abstract

This work aims to map and analyze the measures adopted by the Brazilian internal control agencies at the state and federal levels, based on a classification of innovation in the public sector adopted by the OECD, having as reference the relationship of accountability with the macro-functions of government internal audit, ombudsman, correction, prevention and fight against corruption. The initiatives qualified as innovative were raised by consulting the official websites of the agencies and entities defined in the sample, complemented with international examples. The accountability initiatives linked to the macro-functions of the ombudsman and the prevention of corruption, were characterized by innovation aimed at improving existing structures or practices, and also by the predominance of the adaptive domain of innovation, while Brazilian horizontal accountability initiatives, referring to macrofunctions government internal audit, correction and fight against corruption, were anticipatory and mission oriented.

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Author Biographies

  • Marcus Vinicius de Azevedo Braga, Universidade Federal do Rio de Janeiro, Brasil

    Doutor em Políticas Públicas, Estratégia e Desenvolvimento (PPED/IE/UFRJ) e Auditor Federal de Finanças e Controle da Controladoria-Geral da União (Cedido).

  • Daniel Matos Caldeira, Universidade de Lisboa, Portugal

    Doutorando em Administração Pública pela Universidade de Lisboa. Auditor Federal de Finanças e Controle da Controladoria-Geral da União.

  • Sandro Zachariades Sabença, FGV Direito Rio, Brasil

    Mestre em Direito da Regulação pela FGV Direito Rio. Auditor Federal de Finanças e Controle da Controladoria-Geral da União (Cedido).

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Published

2020-12-30

Issue

Vol. 12 No. 22 (2020): Revista da CGU, 22, jul-dez/2020

Section

Accountability and Control in Context of Pandemic

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How to Cite

Innovation in accountability in the fight against Covid-19 in Brazil: An empirical approach of the internal control. Revista da CGU, [S. l.], v. 12, n. 22, p. 302–316 / 317, 2020. DOI: 10.36428/revistadacgu.v12i22.325. Disponível em: https://revista.cgu.gov.br/Revista_da_CGU/article/view/325. Acesso em: 19 dec. 2025.