Controle interno na gestão municipal: um estudo nos município de Patos, Diamante, Itatuba e Mãe D'água.

Abstract

The city, where well controlled and supported by a strong and active accounts tends to be efficient with the goals that they are relevant, thereby providing the economic and social wellbeing of the population that resides in him. So this study shows How far has the structure of the Internal Control of Municipalities of Patos, Diamante, Itatuba and Mae D Agua located in the state of Paraiba. To that end, it is worth the inductive method, was held literature search and field, and the data collection instrument was a questionnaire, where there was an interview with those responsible for the direct control of the municipalities concerned. Faced with the search, the results show the strong influence of accounting and the presence of young professionals in the activities of control. It was also that of smaller municipalities like Diamante, Itatuba and Mae D Agua have great difficulties and weaknesses in the implementation of control, and the City of Patos presents the best situation because it is the only one who has established an Internal Control in law. Facing the above it follows that there must be the creation of an internal control structure that is responsible as an expert in Accounting Public Accountant who along with a team capable establish a Department of Internal Control in smaller municipalities for the correct implementation of their activities.