Atividade e estrutura do sistema de controle interno nos municípios do Corede Fronteira Noroeste (RS)

Abstract

Effective internal control generate management quality and operational safety to the manager, the body, the Court of Auditors of the state and to the society. Therefore, its study and improvement, as well as, checking whether the structure of the audit system contributes to their institutionalization and operation are essential. In order to check the structure of the Internal Control System of the cities of the Regional Development Council in the North West Frontier, a survey was applied to the Internal Control Units of the Central cities that make its composition. The results have showed that the units are legally stablished and structured, composed by efective servers, with appropriated level of education and also with resonable frequency of tranning, which make much of the necessary control. However, operational difficulties regarding professional specific areas were found, autonomy, composition, commitment of the auditors, support and manager's approval and sectors, which - in addition to generate operating insecurity - facilitate errors, waste, fraud and sanctions , hindering the institutionalization of internal control and pledging the effectiveness of its control.