Excelência na Gestão Pública: a contribuição do Controle Interno da Marinha do Brasil

The Managerial State Reform started in 1995 possible the introduction of Quality Programs in Public Administration. The GesPública, the current program since 2005, has as one of assumptions, focus on outcomes for citizens. The adoption of this focus resulted in the need of restructuring of External and Internal Controls in Public Administration at the same time that the Federal Government has provided the means for a new inspection process: the Social Control. Under the Navy of Brazil (MB), the restructuring of External Control caused the creation of the Center for Internal Control of the Navy (CCIMAR), Military Organization (OM) responsible for performing the tasks of supervision and audit of that institution. Due to increases in the activities of control administration, the research has the objective: to describe and discuss the contribution of Internal Control of the Navy to achieve the Excellence in Public Management in the Navy, according to the perception of those responsible to submit the accounts of the Units under the Jurisdiction of the OM of the MB. For this, we carried out a field research through the application of semi‐structured interviews with persons responsible for making the Management Report, which is an integral document process accountability to the Court of Audit. The result of the analysis suggests that those responsible for presenting the accounts of the Units under the jurisdiction of the Navy understand the contribution of the Internal Control to reach Management Excellence Public.