2023-11-302023-11-302022Bonfante, Giovanna. O controle interno de pequenos municípios, na perspectiva de seus responsáveis, e sua relação com o Tribunal de Contas. 2022. 162 f. Dissertação (Programa de Mestrado em Administração Pública) - Fundação João Pinheiro, Belo Horizonte.http://repositorio.fjp.mg.gov.br/handle/123456789/3931This research sought to ‘give voice’ to counties internal controllers with less than 10,000 (ten thousand) inhabitants, to know, in depth, the realities and state capabilities of these federative entities and, to verify how, in fact, these entities works and to understand, from the perspective of its responsibles, how the role of the Court of Auditors and its requirements for counties internal controls are perceived. On the other hand, it tried to see the understanding of Court of Accounts actions by the counties representative’s point of view. Finally, it investigated the possibility of partnerships between internal and external controls. To unveil all these questions, internal controls of small counties and Court of Auditors of Minas Gerais State were taken as the object of this research. Furthermore, a qualitative approach was used, having formulated and tested 6 (six) research hypotheses, supported by theories of state capabilities, neoinstitutionalism, and interorganizational networks. The research findings revealed that entities studied do not have sufficient state capacity to meet the requested requirements; that these lacks capabilities are disregarded by the current legal system, by influential organizations in the field and by the Court of Accounts; that the dependency of Court of Auditors' trajectory was confirm, where despite of being focused on pedagogical actions regarding internal control, the Court did not kept distance from its supervisory role; that was also possible to verify the requirements of reciprocity, trust, and coherence, found in the theory of interorganizational networks, may indeed be present in eventual partnerships between external and internal controls.Controle InternoControle ExternoAdministração MunicipalMinas GeraisTribunal de Contas do Estado de Minas Gerais (TCEMG)DissertaçãoFJP05-000507CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA