O sistema de controle interno da administração pública frente à NBC-T 16.8

Abstract

Considering the degree of importance that the Internal Control System represents the Municipal Public Administration and representation of the concepts presented in the Standard Resolution 1.135/08 approved by the Federal Accounting Council of Brazil, this work was performed at City Hall in order to verify how the guidelines of the Brazilian Accounting Standard - Technical 16.8 impact the legal structure of the Internal Control System of the City of Não-Me-Toque (RS). Initially, the theoretical issues are presented concerning Public Administration, Internal Control and Internal Control System in Public Administration, from these concepts was performed a descriptive, qualitative approach, developed with a Case Study and Research Documentary. From the analysis of the concepts of Brazilian Accounting Standard - Technical 16.8 and Municipal Legislation that creates structure and the Internal Control System of the City of Não-Me-Toque (RS) identified that some concepts were not presented by Norma handled by Municipal Legislation. Thus, it was possible to present alternatives to the legislation adapt to that standard.