Aplicação do princípio da segregação das funções nos procedimentos licitatórios e a importância do controle interno para a administração pública municipal.

Abstract

This paper aims to analyze the application of the principle of segregation of functions in bidding procedures within the municipal public administration, as well as to address the importance of internal control as an anticorruption tool. It initially brings a brief summary of the principles and fundamentals that support the existence of the control system in public administration, addressing the role of controllership and auditing within the risk management system, in addition to the influence of good public governance on efficiency of management. Subsequently, it was discussed about internal control in the context of bidding procedures, analyzing the role that the system had in Law 8.666/1993 and the advances brought by Law 14.133/2021. Finally, the procedural control exercised through the application of the principle of segregation of functions in the contests will be explained, in order to make them smoother and more transparent, hindering corrupt practices. To carry out the research, exploratory and descriptive methods were used, and the methods used were bibliographic and documentary research.