摘要：The Internal control is responsible to follow the procedures adopted in an institution, contributing in preventing the occurrence of frauds and mistakes, which are corrected when necessary. So, this article present the concepts and objectives of an Internal Control Unit, the laws applied to it and his importance on the execution of public expenditure generated, based on the activities of the Internal Control Unit of the Federal Court of Roraima. The Methodology used for the construction of this article was based in consulting of books, articles and legislations applied to the object of study, as well as use of questionnaires with servers from the Internal Control Unit of Federal Court of Roraima. In this sense, the article is about how the Internal Control of the Federal Court of Roraima operates evaluating the realization of public expenditure controlled by that agency
关键词：Internal Control, Public Administration, Public Expenditure, Public Management, Public Budget.;Controle Interno;Administração Pública;Despesa pública;Gestão Pública;transparência.
