Challenges and Perspectives of The Comptroller's Office of The Municipality of Niterói: An Analysis of The General Comptroller's Perception

Objective: This article aims to understand the most striking characteristics of CGM Niterói, especially regarding the challenges, changes and obstacles encountered in a Municipal Comptroller's Office. Theoretical Framework: This topic presents the main concepts and theories that underpin the research. The highlights are internal control in Public Administration, the development of the Government Comptroller's Office and the Municipal Comptroller's Office, which is provided for in article 31 of the Federal Constitution and is the central body of the Internal Control System of the Municipal Executive Branch, providing a solid basis for understanding the activities and challenges of CGM Niterói - the context of the research. Method: To this end, a theoretical survey on the topic was first conducted in the Scopus and WoS databases. Then, data was collected by conducting an interview with the Comptroller General. Results and Discussion: The results show that 80% of CGM Niterói's duties are performed preventively and that despite working with a reduced number of staff, one of the main difficulties faced is that it normally carries out at least 1,500 consultancies and 20 audit reports per year. Research Implications: The practical and theoretical implications of this research are discussed, providing insights on how the results can be applied or influence practices in the field of control of the Municipal Public Administration. Originality/Value: The following contributions stand out: the expansion of the conceptual basis of the area on control in Public Administration; the possibility of bringing to society a reflection on its contribution and participation in the control of city hall actions.