Controle interno da administração pública: o caso da prefeitura da cidade de Sousa/PB.

Abstract

This study was to present the role of internal control in municipal management, based on the Municipality of Sousa / PB. In a more detailed level, outlined the evidence of internal control in the Municipality of Sousa / PB presented the importance of internal controls in the management of municipal spending. Initially a literature review was done on the subject exposed. The study comprised the municipality of Sousa, Paraiba state. Data were collected through interviews and a questionnaire to the secretary of finance at City Hall investigated. The study results showed that the Municipality does not have a sector or department of Internal Control, but own shares and servers assigned to perform functions inherent to an Internal Control System. Given the above it follows that it is necessary to create an internal control structure as a tool for municipal aid in combating acts of improper conduct.