O controle interno municipal como ferramenta de planejamento e acompanhamento no processo de gestão

Abstract

This paper deals with the use of internal control by the municipal government, as a management tool in planning and monitoring of their actions. The target of the research was that those cities have populations of less than 50,000 inhabitants in Microregion of Santa Maria in the state of Rio Grande do Sul The total population of each municipality was obtained from the website of the Foundation of Economics and Statistics (FEE). The research was conducted through a questionnaire sent to those responsible for internal control of municipalities, containing seventeen questions focused on the objectives and research problem. Those responsible as well as the electronic address of these were obtained from the website of the Court of the State of Rio Grande do Sul The research findings show that there is still a divide between the internal control and municipal public administration, where the activities of the internal control function have merely legal, or exist only to comply with legislation. It also became clear that internal controls in the prefectures of Microregion of Santa Maria in the state of Rio Grande do Sul do not work within the management process of the organization, ie, a separate group is doing only what the law requires.