O sistema de controle interno nos municípios: um estudo do município da Prata - PB.

Abstract

This work has as main objective to analyze the importance of implementing the Internal Control System in the City of Silver - PB, as a tool to support planned and executed activities and aimed at verifying which instruments and actions are used to advise the Public Manager; find out how it is exercised external control and transparency tools and actions taken by the Silver-PB County and check how is the balance between revenue and expenditure. Methodologically, we used the nature of qualitative and quantitative research, descriptive, exploratory, bibliographical and field. The research sample consisted of some members of the City of Silver / PB by the mayor, deputy mayor, secretary, treasurer and counter staff that make up the staff. It was conducted with the questionnaire, which was the data collection instrument, which enabled us to verify that procedures are used to implement the Internal Control and External as well as the transparency tools and actions used by the Public Management. It was found that the internal control system is being implemented, and is performed by a team of auditors and the external control is performed by the Court and Legislature. As for the Transparency Portal, although set does not work effectively. Therefore, the Internal Control function as an important ally of Public Administration, is a fundamental tool to aid the Municipal Public Management, and its main purpose is to inhibit the occurrence of slips, assisting in the sound management.