Controle interno no setor de recursos humanos da prefeitura municipal de São Vicente do Sul/RS: um estudo de caso

Abstract

Internal control is a set of methods and procedures that assists managers achieve their objectives. This paper presents a study of internal control, realized in the Human Resources sector of the São Vicente do Sul/RS City Hall. Hereby, it was sought to verify the existence of internal control in this sector and if this control is adequate and sufficient. For the development of this study, the theoretical and legal basis related to the concepts of internal control and human resources in the Public Administration was carried out. To achieve the objectives of this research a case study was carried out. Data collection was carried out through interviews with those responsible for the Human Resources and Accounting sectors, and on-site observations. From the data obtained, through interview responses and observation records, the procedures performed by the Human Resources sector were identified and described. After the data were compiled, an analysis was made of the internal controls adopted in this sector, evaluating if they are adequate and comply with the current legislation. It is concluded that there is internal control in the Human Resources sector, but these controls need to be improved in some points, such as in compliance with current legislation.