LEITE, M. A. S.; http://lattes.cnpq.br/3565917430072305; LEITE, Marrison Alan de Sousa.
Résumé:
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.