A atuação do sistema de controle interno como instrumento de gestão e transparência no executivo municipal de Augusto Pestana

Abstract

An effective internal control system transposes the legal requirements and provides an opportunity to build a network that can inform and direct objectively resource management. The government works linked to legal requirements. With the enactment of the Fiscal Responsibility Law No. 101/2000 and the Transparency Law No. 12,557 / 2011, the public entity, through the Internal Control System sought to establish the requirements defined by these laws to facilitate the activities of this system. With the analysis of the municipal site of the subject related bibliography, and the available legal basis it was possible to understand the operation, effectiveness, transparency and contribution to the management of the work of the Municipal Internal Control System. As analysis auxiliary tool was applied to members of the Internal Control, the Mayor and City Council a questionnaire relating to the proposed theme. The set of information analyzed it can be seen that the Internal Control Center has a certain autonomy, however, much remains to be done to make it an efficient tool management and transparency. His role in municipal management is still supporting, requiring managers a new perception, a go beyond.