Analysis of the efficiency of internal control in public sector administration: a case study of the Manhiça District Planning and Infrastructure Service – 2019 to 2024

Abstract

The general objective of this research was to analyze the efficiency of internal control in the administration of the Manhiça District Planning and Infrastructure Service. The entity must structure its internal control system to ensure it knows what is happening in its various sectors, records and books it correctly and on time, and transfers information to administrators to support decision-making. That is, to achieve its objectives, the organization needs various forms of assistance, especially when making decisions. On this basis, internal control emerged as one of the organization's main tools for achieving its established goals. In fact, internal control enables the organization to protect its assets, prevent errors and fraud, and uphold integrity through its rules and regulations. Using a qualitative approach and four research agents, the study found that the Manhiça District Planning and Infrastructure Service, for the period under analysis, did not demonstrate reliable internal control aspects or procedures in its organizational structure. Based on the Manhiça District Planning and Infrastructure Service, for the period under analysis, it is concluded that the internal control systems in public sector administration do not demonstrate their full efficiency.