Overview

In a context marked by persistent challenges in the management of public finances, this book critically analyzes the role of internal control in promoting the accountability and financial responsibility of public managers. Taking the Mozambican reality as a case study, the book examines the theoretical and legal foundations of control in the Public Administration, as well as its articulation with the external financial control mechanisms exercised by the Administrative Court.Based on rigorous documentary analysis, empirical data from a ten-year time series and interviews with magistrates and auditors with experience in auditing public finances, the book assesses the effectiveness of the internal control system in preventing irregularities, improving the management of public resources and determining financial responsibility for infractions committed in the exercise of public office.By highlighting institutional weaknesses, operational limitations and good practices, the book contributes to the academic and institutional debate on public governance, transparency and the fight against corruption. It is aimed at academics, public decision-makers, judges, auditors and students.

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9786209779749

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