Controle interno: uma importante ferramenta para o gestor público

Abstract

The current momment, of scarce resources and of a charging each bigger time of the society, demands of the public administrators raised concern and thus it is eminent the occurence of a great control in entities which they have to administer. The internal controls are basic for the public administrators to take care of the yearnings of the Brazilian society that demands a new way to administer with more responsibility and transparency. The determinative factors for the elaboration of the work were the current legislation and the conceptual aspects concerning to the subject and to the researches based on authors of raised concept in the area show the importance of internal controls in small municipalities.