A CONTROLADORIA COMO MECANISMO DE INDUÇÃO DA GOVERNANÇA E COMPLIANCE NA ADMINISTRAÇÃO PÚBLICA

This research analyzes the strategic convergence between Controllership, Governance, and Compliance as fundamental pillars for the effectiveness of contemporary Public Administration. The central problem investigated lies in the persistence of information asymmetries and agency failures that compromise the integrity and cost-effectiveness of public funds. Grounded in Agency Theory and the precepts of New Public Management, the study employs a qualitative and descriptive approach to examine how the structuring of robust internal control systems acts in mitigating operational risks and preventing the misappropriation of resources. Theoretical results indicate that Controllership, by transcending mere legalistic oversight, assumes a role as an inducer of governance, promoting active transparency and accountability. The study concludes that the implementation of integrity programs (compliance) and the constant monitoring of procedural bottlenecks are decisive for reducing systemic corruption and increasing administrative efficiency. Thus, the integration of these mechanisms proves indispensable for transforming public expenditure into effective social value, ensuring that management strictly aligns with the collective interest and current regulatory frameworks.