A importância do controle interno na administração pública no município de São Martinho - RS

Abstract

The present study addresses the importance of Internal Control for the Public Administration. As well as the implementation of Internal control systems be a legal requirement is of utmost importance to help public managers, offering the tranquility of being informed of the legality and lawfulness of acts that are being practised, enabling the correction of any non-conformities, avoid waste, abuse, and fraud in its management. To demonstrate this issue, initially there was a conceptual approach and the legal reasoning on the topic under study. After the reports were analyzed from ordinary traditional audits of fiscal management of the Court of accounts of the State of Rio Grande do Sul, in relation to the municipality of São Martinho-RS, for the period from 2005 until the year 2013. Later, interviews were held with public managers and municipal servers who answered a questionnaire about the issue at hand. On the basis of these analyses, It was found that when managers give openness, effective support operation and performance of the internal controllers, accepting its guidelines and suggestions, correcting the non-conformities as soon as detected, therefore decrease notes complained of and there is an opinion in favour of approving the accounts of the administrators by the Court of accounts of the State of Rio Grande do Sul.