Um estudo da organização das controladorias nos Municípios da Zona da Mata Norte Pernambucana.

Abstract

The control function has always been present in the development of administration as a science and as a practical way of managing organizations. In public management, internal control also evolved in normative-legal form and in its attributions, gaining a greater importance as a control instrument of corruption, mainly in the organs of municipal public sphere. Because there is no methodology that establishes the creation and operation of control bodies in the municipalities, each public entity is free to characterize in the way that is convenient for the manager. This study sought to analyze the characteristics that make up the control systems in the municipalities of the north of the state of Pernambuco. In order to do so, it investigated the characteristics of the municipalities' control systems, examined the control functions performed by the municipal control bodies, identified the control practices adopted by the controllers, and proposed ways to increase and improve the actions. For this, an exploratory research was carried out, with descriptive perspective delimiting the characteristics of the 16 controllers that compose the region, seeking to identify its functions and activities through the application of questionnaires to the managers of the internal control organs in the municipalities and also through documentary research and bibliographic. Through the results it was possible to conclude from the 14 respondent bodies, the lack of a standardization of the structural characteristics and profile of the active employees and their positions, it was still diagnosed absences of many control functions listed in the legislation related to the controlling bodies. Finally, a plan of action was drawn up that allows the implementation of strategies to improve the internal control system in the municipalities.