Internal Managerial Control and Internal Audit in Crisis Management: Lessons from the Pandemic

The COVID-19 pandemic has generated many challenges for the society we live in, and in this area of identifying the public sector, it has been the most tested, focusing on its resilience and response in times of crisis, as well as how to which citizens relate with public administrations. Public institutions, not generating profit, but rather consuming resources, are obliged, by the legislation in force and by professional conduct, to be responsible for the use of public funds. In a crisis situation, effective and efficient use of these funds becomes essential, and public entities must adapt quickly to maintain service delivery and public trust. The scientific effort of this paper aims at how the Internal Managerial Control (IMC) System managed to "impose" itself in a crisis situation and the difficulties that the leaders of public entities faced during this health crisis. The pandemic has highlighted the crucial importance of human resources in achieving the general and specific objectives of public institutions. This study aims to explore the adaptations and innovations implemented within IMC System on pandemic issues highlighting key lessons learned and providing recommendations for building institutional resilience in the face of future crises. It will also discuss strategies to overcome the challenges, ensuring the continued and efficient operation of public services in the context of unprecedented disruption.