Estudo investigativo a respeito da situação do controle interno da Prefeitura de São Sebastião do Umbuzeiro – PB: adversidades e possibilidades.

Abstract

The present work addressed a current and complex topic in contemporaneity, having as main objective investigate the approach and characteristics of the internal control used in the municipal government of São Sebastião do Umbuzeiro PB, emphasizing its results and possibilities for improvements in the current administration. For the success of the research, a hybrid methodology was introduced, which draws from several authors, that enabled the author to diagnose the data by indirect means, such as documentary research and approach through a questionnaire where he addressed the main issues of the theme, in addition to this, the direct research took place through the search for understanding the facts in order to have a case study, considering the author as one of the figures that showed interest in this approach. The results found are satisfactory in different views and administrative aspects, with a solid structure that is considerably important for the citizens, putting into question the need to aim for improvements. In short, it is important to emphasize the issue of changes that are inherent and fundamental to the evolution of any administrative nature, taking into account the change aimed at improving interpersonal communication, collection, transport and dissolution of information, characterization of the importance of functions to be performed, among others. In summary, it is expected that this research will adapt to the various needs that will be important in the sowing of those who need it, because, by addressing the most efficient forms of Internal Controls, a guide has already been given and aroused the interest to address it. more incisively in the near future, the implementation of more efficient techniques.