Análise da existência e do funcionamento do Sistema de Controle Interno nos Municípios Paraibanos.

Abstract

The Brazilian public administration has undergone considerable transformations in recent decades. New mechanisms and programs have emerged over this time, aiming at improvements in the quality and productivity of public institutions. Within this context, the present work exposes some of the changes, actions and programs that in some way influenced the advent of Contemporary Public Management, paying more attention to the tools of controls. In this sense, an analysis was made of the existence and functioning of Internal Control in municipalities of Paraíba municipalities, based on a diagnosis made and made available by the Court of Accounts of the State of Paraíba (TCE-PB), among the years from 2015 to 2016. For the accomplishment of the study, the descriptive statistical method was used, through the exhibition of graphs and appreciation of these with basis in pertinent literature. Effectively, it was possible to diagnose and map the fragility of the municipalities of Paraíba as to the inexistence or partial existence of the use of the Internal Control System, such as the fragility in the development of activities and noncompliance with the legal norms associated to the subject in the practical and functional scope.