Proposta de um sistema de controle interno da gestão (2009-2012) no município de Areial - PB.

Abstract

The constant changes that occur in the world affect of an intensive way everyone’s life, and when the impacts of these changes hits straighten to the public administration its effects become bigger. Avoiding those, it has been created mechanism of management that requires of the public’s managers, a more responsible and clearly administration, with the obligation of implementing inner controls on the public administration. The main objective of this essay is to propose an Inner Control System for the next four years (2009-2012) for the city of Areial – PB. The methodology used on this paper took as essential part the qualitative approach, through a research exploring a theme which has never been explored before in this context, after analyzing the reality of the city. It is a case research, because it is a diagnostic of the mechanisms of Inner Control of the city of Areial – PB, through a documented research found on bibliographic paper, of the direct observation and interviews used as a support to the System of Inner Control. The results of the diagnostic showed that there isn’t a System of Inner Control, so we developed a proposal to its implementation trying to secure the coordination of the acts of the executive power, in a way that the city executes itself everything that the Fiscal Responsibility Law and the Federal Constitution requires, and for last, to define the method to systematize the Inner Control, as it results, to rate and measure the effective of the city’s management.