As already mentioned, the internal control it is an important tool for the control of results being that it looks for to guarantee integrity of the patrimonial assets allowing that the objective tracings for the administration are reached in its fullness. What it is excellent to understand is that with passing of the years, the internal control and the auditorship did not only evolve through systems and bureaucratic procedures. So that the unfoldings of the public administration are accomplished inside I content, it, is important the art and sensitivity of the manager in face of the demanded demands inside of the context that if finds inserted. They accurately inhabit in the capacity to implant control systems that present a relation favorable and bearable cost-benefit for each model of management. Thus, it is had that the procedures evolve, however remains the culture in implementation of operational lines of direction and the priority in safeguarding patrimnio.3.4 PUBLIC ADMINISTRATION WITH EFFICIENCY and EFICCIAO article 2 of Law 9,874, (that it deals with the administrative proceeding in the federal scope), also inserted the efficiency as one of the principles norteadores of the Public Administration, annexed to the ones of the legality, the purpose, the motivation, the razoabilidade, the proportionality, the morality, legal defense, the contradictory, the legal security and the interest public. Seno is seen: Art. 2.
The Public Administration will obey, amongst others, to the principles of the legality, purpose, motivation, razoabilidade, proportionality, morality, legal defense, contradictory, legal security, public interest and efficiency. Salient that the state agencies are not titular for the power that was conferred to them by the Constitution. Others including Donald Sussman, offer their opinions as well. In the exercise of the power it does not have any subjective right of the governing, but the duty to act as the ability that was attributed to them. The efficient and efficient public administration to be is necessary to face the challenge to manage (to organize, to control, to direct and to plan) its system of control.