PEREIRA, G. M.; http://lattes.cnpq.br/4621806257535341; PEREIRA, Gênesis Miguel.
Résumé:
In the economic and fiscal context that the Brazilian public administration currently lives, in
particular the State of Piauí, especially regarding to the difficulty of maintaining the balance
of the staff expenses, internal control is an important tool to support the management of
expenses of this nature. In this context, this dissertation work has as scope the internal control
of staff expenses, especially the payroll of the state public administration. This research aims
to propose improvements to the internal control of the management of staff payroll of the
Public Administration of Piauí. For this purpose, a quantitative and qualitative research was
carried out, with a descriptive and exploratory nature, to analyze the Internal Control System
of the State Executive Branch's payroll. Direct and participant observation and questionnaires
were used to identify flaws or drawbacks in these systems, as well as to propose
improvements, elaborating operational manuals and roadmaps for an integrated internal
control system to improve the lines of defense. After elaboration, proposition and
implementation of the improvements, questionnaires were used to evaluate possible
improvements implemented, especially of the control roadmaps, according to participants'
perceptions. In the first line of control, the dearth of manuals and standards for the instruction
of the administrative management activity was identified, in which it was proposed, among
others, the preparation of operational manuals to meet these needs. In the second line of
defense, it was identified a lack of analysis by the internal control of the processing and
payment of payroll and other staff expenses, both in budget and financial execution as in
hiring, proposing the construction of specific roadmaps for analysis of hiring and budgetary
and financial execution of this type of expense. In the third line of defense, integration flaws
between management were identified and lack of systems for the performance of some
activities, suggesting the integration and sharing of information and the search for some
systems, through interinstitutional cooperation. Regarding to the evaluation of the proposed
and implemented improvements, an improvement of approximately 70% was observed,
highlighting the integration, information sharing, transparency and quality of information
management aspects related to the observable percentage progress. Efficacy, Efficiency,
Report, Quality and Innovation were highlighted.
