External Control and Internal Control of Defense: trust and partnership for management improvement
Abstract
The external and internal controls have been intensively cooperating for the improvement of the Defense Sector. Overcoming obstacles of institutional and organizational nature, the control agencies are now focusing largely on the issues of the sector performance, while upholding the law. Positive results can be seen in the organizational development of the Defense internal controls and in the supervision of strategic projects of the Brazilian armed forces, including the relative development of nuclear propulsion submarines. The cooperation among control agencies contributes to the creation of an institutional environment suitable for achieving results more efficiently.Author Biography
Carlos Wellington Leite de Almeida
Servidor do Tribunal de Contas da União, graduado em Ciências Navais pela Escola Naval, graduado em Direito pela Universidade Federal de Rondônia (UNIR), mestre em Ciência Política pela Universidade de Brasília (UnB) e doutor em Administração pela Universidad de la Empresa (UDE-Uruguai).