O controle interno na gestão administrativa municipal: um estudo na prefeitura de Paracuru

Abstract

For Public Administration has a duty to meet the collective needs of society and provide transparency to the population of all acts performed by managers who must act in accordance with current legislation. It becomes important for the applicability of the public revenue and a technical monitoring by an organ of internal control, that assists management in preventing crashes through audits, suggestions for achieving the stated objectives and correcting deviations, using an Internal Control System able to provide accounting support, asset protection and the correct implementation of public policies. The present study aimed to evaluate and understand the contribution of internal control in decision-making of municipal administrators, taking as a basis the Prefecture of Paracuru. This is a descriptive-exploratory (as objectives), and also literature, using survey data and case study (the technological procedures). After tabulating the responses obtained in the data collection, the results lead to the conclusion that the Internal Control in Municipality Prefecture of Paracuru is being implemented effectively, becoming an instrument that offers considerable benefits for more efficient and effective municipal administrative management.