A new perspective on public internal control: a non-hierarchical approach grounded in axiological principles

Abstract

Brazilian Public Administration has undergone a paradigmatic transition, evolving from bureaucratic and formal models toward managerial governance focused on efficiency and results. This study analyses the "new perspective" on Public Internal Control, grounded in the rejection of hierarchical subordination and the adoption of axiological precepts as pillars of administrative action. It investigates how neo constitutionalism and administrative commensalism have redefined the role of control, transforming it from a merely sanctioning function into a preventive, guiding instrument that guarantees fundamental rights. The methodology applied is characterized as bibliographical and documentary research, with a qualitative approach and a descriptive-interpretative nature. The structure of the text and academic rigor followed the guidelines of GONÇALVES (2015), ensuring clarity in writing and the necessary methodological foundation for interpreting the doctrinal and regulatory evolution of control in the contemporary scenario. The study concludes that the cooperative integration between internal and external control systems, combined with the use of technology and risk management, is indispensable for consolidating ethical and efficient public governance aimed at the effective realization of the public interest.