Sistema de controle interno na administração pública: o caso da Prefeitura Municipal de Nova Esperança do Sul

Abstract

This study aims to demonstrate the internal control system functioning, in the city of Nova Esperança do Sul - RS, in compliance with the current legislation. To achieve this purpose it was used a qualitative, descriptive and deductive approach, in which questions were elaborated to compose the checklists based on the legislation and on the system of internal control standards, used in the process of interviews with selected servers of offices who took part in the survey, through a case study in the referred federative entity. Thus, from the present study it was found that in fact there is not an internal control system in the city, since there is not a connection between the only server of internal control and the control made in departments that were part of the research. It is concluded that for operating such system, there must be interest and commitment of the manager and servers involved in the system.