This article aims to present the work of the PAPEM, with regard to good practices to improve and strengthen the financial control of managed resources for the management of Brazilian Navy personnel payment.In this sense, it deals with the powers conferred to the Financial Control Advisory, created specifically for this purpose, whose focus is the SISPAG2, due to the modernization of the Brazilian Navy's Payment System.The practice now adopted prove to be aligned with the goals of Comptroller General of the Union, organ of the Federal Government, which, among other prerogatives, is responsible for defending the public patrimony and increase the transparency of management through internal control activities .That said, what is expected, ultimately, it is the effective management of public resources, especially of own resources for personal payment, to transparency due to it.