Aspects influencing the efficiency, effectiveness, and integrity of internal control systems
DOI:
https://doi.org/10.12662/2359-618xregea.v14i2.p79-96.2025Keywords:
internal control, efficiency, effectiveness, integrity, public administrationAbstract
The present article aimed to identify the aspects that most contribute to the efficiency, effectiveness, and integrity of internal control systems (ICS) and, consequently, to the public administration itself. To this end, a systematic literature review was conducted, searching for terms related to the subject in the Web of Science and Scopus databases. Inclusion and exclusion criteria were then applied, resulting in 13 qualified articles. Following the selection process, each article was analyzed. The results revealed that various factors contribute to the effective performance of ICS, including staff training, risk monitoring, and evaluation. Moreover, senior management's commitment and the autonomy of the internal control department also stand out as key elements. Based on the analyses, it was concluded that improving the identified aspects is essential to strengthening ICS and enhancing public governance.
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