Análise da percepção dos profissionais do setor contábil sobre o controle interno na Prefeitura Municipal de Amparo - PB.

Abstract

This work is configured as a case study in the accounting sector of the municipality of Amparo-PB. It aims to analyze the perception of professionals in the municipality's accounting sector, observing their knowledge of internal control and how it is executed. The specific objectives aim to verify knowledge about internal control, observing improvements in the sector with the implementation of the respective tool, verifying the technical capacity of professionals, in addition to suggesting improvements for municipal management. The methodology used is descriptive and exploratory research, of a qualitative nature, considering the application of questionnaires. Thus, it was possible to verify that professionals consider internal control in public administration to be very important, in addition to observing that professionals view the implementation of internal control in the municipality as positive. The main focus of this research was to observe the characterization of municipal accounting professionals, on internal control and its absence. In this sense, the work suggests improvements for public administration, by exposing the concepts of internal control and making it available to professionals for analysis with the following question: how would the sector be able to improve fiscal and administrative performance if internal control was actually in operation in the municipality of Amparo-PB. Therefore, this work does not end with the needs for studies in the municipality, leaving space for new research that will emerge on the topic.