Contract inspector in internal control

perception of military personnel regarding the relevance and importance of the function in a Military Organization

Authors

DOI:

https://doi.org/10.52781/cmm.a174

Keywords:

Brazilian Army, Contract inspector, Fiscalization-Control, Questionnaire, Perception

Abstract

Oversight of public contracts is essential for public administration agreements, ensuring the execution of the agreed terms and the effectiveness of expenditures. In the military sphere, the oversight function gains prominence due to operational specificities and military hierarchy. Thus, the objective was to verify the perception of contract inspectors within a Military Organization of the Brazilian Army regarding the relevance and importance of the function, as well as obstacles to it. The research is descriptive and quantitative, conducted via a structured questionnaire applied in 2023. The sample universe consisted of 26 inspectors, with 23 valid respondents. The results showed that the inspectors are relatively new, possessing little experience and time in military public service, which is the aspect that most influences their work. Regarding the perception of the relevance and importance of the function, it was concluded that the function is recognized in the contract oversight, and that offered courses contribute to better performance of responsibilities. The study adds relevant aspects on the role of contract inspectors.

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Author Biography

Maurício Assuero Lima de Freitas , Universidade Federal de Pernambuco, UFPE. Recife, PE, Brasil.

He holds a degree in Mathematics (1985) and Economics (1998) from the Federal University of Pernambuco. Master's degree (2002) and doctorate (2009) in Economics from PIMES - Graduate Program in Economics/UFPE. Adjunct Professor IV, Department of Accounting and Actuarial Sciences and in the Graduate Program in Accounting and Public Policy at UFPE.

Published

2026-02-12

How to Cite

REZENDE DA COSTA, Júlio Ricardo; FREITAS , Maurício Assuero Lima de. Contract inspector in internal control: perception of military personnel regarding the relevance and importance of the function in a Military Organization. Coleção Meira Mattos: revista das ciências militares, [S. l.], v. 19, n. 65, p. 407–425, 2026. DOI: 10.52781/cmm.a174. Disponível em: https://ebrevistas.eb.mil.br/RMM/article/view/13301. Acesso em: 25 feb. 2026.