Benefícios do controle interno para administração pública municipal

Abstract

Over the years the company has been charging clarity in all acts performed within the public administration. Faced with these demands control took on a key role within the public administration, enabling optimize the use of public resources, as well as, prevent errors, fraud and waste. Governed by the rules and constitutional complementary, internal control, together with external control are tools used in the surveillance of public administration and efficient management. Although the internal control be mandatory and be expected since the Constitution of 1967, he was effectively implemented only after the Complementary Law No. 101/2000. After a historical and conceptual control on the topic, held an approach on internal control in public administration and its legal regulation, through consultation document on the subject. In the second phase of this study, we conducted a survey of political agents, servants in leadership positions and those directly connected to the internal control system of municipal Sobradinho / RS. We selected 27 (twenty seven) servers to answer a questionnaire on the topic under study. The analysis of the questionnaires demonstrated little knowledge of most respondents as the legal regulations concerning the subject system of internal control and reinforced its importance as a tool for monitoring public expenditures for public management effectively and efficiently. Despite the constant search for transparency and accountability of public administration the majority of respondents do not believe the population recognizes the internal control as a tool for monitoring and management.