Os desafios do controle interno governamental diante da reforma do estado: o caso do programa de moderniza？？o do controle interno do estado da Paraíba (Promocin)

the present research aims to make a comparative study between the activities defined in the component auditing and internal control of the program of modernization of the internal control of the state of paraíba - promocin, coordinated by the secretaria do controle da despesa pública, and the defined guidelines launched by the process of reform of the brazilian state for implanting the paradigm of the managerial public administration in the public sector. the work was carried out through bibliographical and documental approaches concerning the chosen theme, which evidenced the existent compatibility between the mentioned activities carried out by the promocin, and the international and national current tendency established by the reform of the state, for the profile of the auditing and internal control entities of the government sphere, which tend to establish a pattern of ex post internal control management, clearly focused on the evaluation of the results of the application of public resources rather than on the mere accomplishment of insufficient bureaucratic formalities, in order to reinforce the efficacy and efficiency in the administration of the public finances.