Um estudo sobre a estrutura do controle interno nos municípios do Cariri Ocidental Paraibano.

Abstract

The Internal Control is a mechanism that assists the supervision of the activities of the institutions that come. The Internal Control serves for managers responsible for each institution, know what happens in the activities of the company, be it financial or bureaucratic, be able to manage the organization as best as possible. To develop the work, the general objective was to analyze the structure of the Internal Control secretariats or departments in the West Cariri Paraibano in 2019. The specific objectives were: to identify the structure of internal control in the light of CF/88, Complementary Law N. 101 of 2000 and Law State 11264/18; to ascertain the effectiveness and efficiency of the Internal Control System in these study towns, based on the functions performed by the internal control secretariats/departments; identify if the professionals working in these secretariats/ departments have any qualifications in the area; and suggest improvements for the development of internal control of the study municipalities. The study methodology was made qualitatively with document and content analysis, checking the portals of the towns, the legislation and the existence of units linked to the Internal Control. The research resulted in the analysis of the seventeen districts of West Cariri Paraibano, where eight of them have internal control units, four have Secretariat, while the other four involve more than one sector. Concluding that the controls in the micro region are acceptable, but they are need of training on topic and greater oversight on compliance with the legislation.