A contribuição do controle interno para a gestão pública municipal: a percepção dos gestores das secretarias de Sobradinho - RS

Abstract

This descriptive qualitative study conducted in the Municipality of Sobradinho - RS, addresses the importance of internal control for the Municipal Public Administration. Its main objective is to identify the perception of managers of departments of Sobradinho - RS on the contribution of internal control for public management. It is proposed also based on theoretical assumptions, highlight some concepts related to internal control. Through the analyzed concepts and the research results based on a semi-structured interview answered by the eight Municipal Secretaries, aiming to achieve the proposed objectives, it is concluded that the internal control for most secretaries, plays an important role in public administration, guidance and monitoring of the acts of the directors, working to ensure a more effective and efficient management. It could also list the procedures commonly used by the Internal Control for assistance in the management of each Department for audits and reporting among others. You can also identify some limitations, raised through suggestions and criticism from some secretaries to Control Unit Municipal Internal such as lack of knowledge, but receive specific guidance.