Strengthening Public Sector Integrity: The Role of Internal Control and Compliance in Combating Corruption

Abstract

Objective: The aim of this article is to conceptualize internal control and compliance, presenting the contributions that these areas, working together, would provide to the public sector in preventing bribery and corruption crimes. It addresses the structures of internal control and the pillars for implementing a compliance area, as well as the necessary requirements for integrated and coordinated action in a State or Municipal Controller's Office. Finally, it lists the main risks and challenges for the effective joint performance of these distinguished functions. Methodology: The hypothetical-deductive approach is used, starting from the general to the particular, through reasoning in doctrine and legislation, in order to reach a conclusion. Regarding research techniques, readings and consultations are used in works, scientific articles, domestic and comparative law. Contributions: The main contribution of this research is to highlight the importance of implementing a compliance structure as an integral part of the State's Internal Control in all government spheres, addressing the benefits and challenges for its institution, in order to encourage and provide subsidies in the process of implementing and managing public compliance as a primary tool in combating corruption and deviations of conduct in the conduct of public policies.