O controle interno na gestão pública municipal: o caso da Prefeitura Municipal de Tapes – RS

Abstract

The Internal Control is essential to know the results in any organization. In public management control mechanisms are designed to prevent error, fraud and waste, besides allowing mayors to closely monitor the development of public services, the correct application of resources and preservation of the city. The main objective of this paper is to evaluate the effectiveness and limitations of internal control center Tapes in preventing errors, fraud and waste. Through the interview with the president of the central internal control of the city, it was possible to observe the procedures adopted by the city, observe its importance in the daily life of managers as well as the limitations for better performance of internal control. There was a review of the audit reports prepared in 2011 by the Court of the State and the Central Internal Control in the city where it was found that none of apontes conducted by TCE were detected by the Central Municipality. We conclude that, given the same legislation, the municipality does not play effectively the activities inherent to internal control, the main reasons being the lack of autonomy of its members. The limitations identified should be resolved with the completion of the public tender for filling the vacancies with the central requirement of a qualified professional for the job.