Avaliação do controle interno aplicado no almoxarifado central da Prefeitura Municipal de Santa Maria: estudo de caso

Abstract

Adequate internal control that is structured in such a way that provides a reasonable margin of safety and ensure that the desired intentions are met effectively. For this to happen it is necessary that the entity is aware of the flaws so as to propose improvements that need. In this sense, this research purposed verify the operation of internal controls currently used by the institution, through reports collected on site, analyzing its effectiveness, timeliness and compliance with the law and consistent with the basis of internal control. This work is the result of a case study, a qualitative, based on bibliographic research, and application of standardized techniques for data collection, where the population is examined in a public sector member of the Executive Branch Municipal Santa Maria / RS . Underscores the relevance of this intent, insofar as the existence of active controls to society provides greater reliability and regularity of the system, as well as accountable and transparent use of public assets. In the screen performed it was found that the control procedures adopted are appropriate, but insufficient. There were several points with internal control requirements of adequacy and implementation of new mechanisms for confirmation and record data. For each of these proposed measures were identified to make them more efficient for their intended purpose. For the last, acts conclusive evidence of the contributions that this work brought to the subject matter of this work.