Papéis do Controle Interno em Governos Locais: Entre Formalismo Regulatório e Efetividade Operacional, com Base em Revisão Sistemática com Methodi Ordinatio o regulatório e efetividade operacional, com base em revisão sistemática com Methodi Ordinatio

Objective: to analyze how the literature has addressed the roles performed by internal control in the public sector, with an emphasis on local governments. Method: a systematic literature review was conducted using Methodi Ordinatio. Articles were collected from Scopus, ScienceDirect, Web of Science, and ProQuest, resulting in a final portfolio of 72 articles published between 2005 and 2022. Originality/Relevance: the study investigates the roles of internal control in the public sector using a multicriteria methodology to select and rank studies and differs from previous reviews by broadening geographic coverage, using four databases, conducting screening by at least two researchers, and integrating the findings into an integrative conceptual framework. Results: the findings indicate that public sector reforms have faced difficulties in creating effective internal control practices, often remaining limited to ceremonial adoption. The results also show roles related to governance, accountability, compliance, and internal audit, as well as tensions between regulatory formalism and operational effectiveness. Theoretical/Methodological contributions: the study contributes by synthesizing empirical evidence, organizing research streams, proposing a research agenda, and articulating the normative-institutional, operational-functional, and relational-behavioral dimensions of internal control in the public sector. Social/Management contributions: the study provides managerial guidance connected to professionalization, autonomy, organizational culture, internal audit, information technology, and the substantive effectiveness of controls in local governments.