Internal audit as an instrument of social control in public administration

Under the constitutional point of view the controls - internal and external - are added to promote accountability of public officials standing around the principles of constitutional government: lawfulness, impersonality, morality, transparency and efficiency. In this article the arguments are aimed at increasing discussions about the importance of all levels of public administration and in the three branches: legislative, executive and judiciary, be deployed to internal audit as a unit responsible for examining the system of internal control and communication with the external control. Although the government in Brazil would still put on hybrid and under the bureaucratic system and management system, the fact is that public officials have an important in the internal audit management mechanism which as a rule, helps to detect and suggest the correction of erroneous procedures and waste, especially in anticipation of such occurrences. This article is presented as one more example of the creation of internal audit at the Office of Weights and Measures of the State of Sao Paulo - Ipem-SP, his dialogue with the External Control and results within the municipality.