O Controle interno na gestão pública municipal e os efeitos da sua aplicabilidade na Prefeitura Municipal De Cajazeiras-PB.

Abstract

Internal control is an administration instrument that makes it possible to carry out a checking activities, whether financial, legislative or bureaucratic information, so that they comply with current regulations and, in the event of errors, they can be corrected. The 1988 Federal Constitution made it mandatory to implement the system in Brazilian municipalities. Given this scenario, the objective of this study is to analyze the internal control system of the municipal management of Cajazeiras-PB, seeking to understand its functioning and resourcefulness. The research was characterized by its qualitative approach, with bibliographic and documentary surveys, and detailed information was collected through a semi-structured interview with the General Controller of the Municipality of Cajazeiras-PB, in which it was possible to verify that the controllership of Cajazeiras has a reasonable structure , a trained and updated team, which despite being small, fulfills its role in municipal management, especially with regard to transparency. It is concluded that it would also be necessary to acquire its own headquarters for the body, and carry out public competition with the inclusion of more vacancies for the sector, so that all municipal demand can be met, and the system's activities can be expanded, considering its size.