A atuação do sistema de controle interno na administração pública municipal: o caso do município de Tapera

Abstract

The present paper shows an analytic review in relation of the actions of the internal control system, in the reference of Tapera municipal administration, in the state of Rio Grande do Sul,in comparison with the notes of the Counts Court, at the occasion of the appreciation of the annual counts of the municipal management, between the years of 2007 and 2010, what cover two elective mandates. The analysis preoccupies with the comprehension of how the internal control has been developed and if it has effective actuation, in the sense of minimization of the management problematic points, besides orienting the public manager about improving administrations practices. The methodological process used in the research is classified as a study case. The results show deficiencies in the performance of the municipal internal control system, with lack of preventive or corrective actions directed to remedy the problems found by the audits of the Statet Court of Auditors. Thus, it is concluded by the need to implement greater autonomy and effectiving initiative of supervision of the Internal Control System of the City of Tapera.