O controle interno: uma análise do sistema implantado na prefeitura de Cachoeirinha

Abstract

This paper has as main goal the evaluation of the system of intern control established on the municipality of Cachoeirinha (RS). To the execution of this paper, we made a questionnaire with open and closed questions, with the finality of knowing the structure and functioning of the system of intern control introduced in this city. Moreover, we tried to present the theoretical references that broach this subject, concepts and kinds of control in the Public Administration, and concepts about the ideal structure of a system of intern control. The intern control has as main function to aid the public manager in the execution of an efficient management linked to the people’s interests. The analysis of the system of intern control established on Cachoeirinha shows some positive factors and brought improvements to the city’s administration, however, there some questions that should be improved.