INTERNAL CONTROLS IN THIRD-SECTOR ORGANIZATIONS: CONTRIBUTIONS TO TRANSPARENCY, COMPLIANCE AND RESPONSIBLE REPORTING

Abstract

Civil society organizations play a relevant role in initiatives of public interest and, when managing government funds, must demonstrate regularity, transparency, and results. This article examines how internal oversight mechanisms contribute to compliance, responsible reporting, and governance. The bibliographic and documentary study adopts a qualitative, exploratory-descriptive approach and reviews rules on public partnerships, governance, risk management, auditing, integrity, and institutional responsibility. The findings indicate that clear duties and routines concerning procurement, financial transactions, records, assets, data, goals, and indicators reduce failures and improve evidence. Effectiveness depends on governing bodies, team integration, and procedures proportionate to the entity’s size and exposure. Internal control should therefore support governance and institutional learning by protecting resources, informing decisions, and demonstrating the public benefit generated by partnerships.