A relevância do controle interno na gestão das prefeituras municipais um estudo de caso no município de Ciríaco - RS

Abstract

This study is an analysis of internal control as an instrument of control and management in the Municipality of Ciríaco: The main objective is to analyze the relevance of the Internal Control System as an instrument of control and management in the Municipality of Ciriaco. Therefore, the study's focus will be through bibliographic knowledge of the Internal Control System, demonstrating its relevance in Public Administration, taking as basis the activities during the year 2014. This was an overview of the evolution of public administration in Brazil , the need for effective management control, for better use of public resources and the importance of internal control for the Municipality of Ciríaco-RS as a support tool, aiming at the legality of administrative acts. In the general context it is perceived that the control mechanisms are intended not only to prevent, but also to ensure and regulate the use of public funds, basing the good performance of functional activities involving government spheres.