O controle interno na administração pública frente à resolução TCE/RS nº. 936/2012

Abstract

In view of the legal and constitutional provisions, the Internal Control Systems began to be gradually implemented in the municipalities, aiming to guarantee compliance with the basic principles that govern Public Administration: legality, impersonality, morality, publicity and efficiency. In this sense, the Court of Auditors of the State of Rio Grande do Sul issued Resolution nº. 936/2012 with guidelines to be observed by the jurisdictions in the structuring and functioning of the municipal internal control system, in order to improve the control mechanisms and promote a more effective oversight of public management. Based on this, the present study was carried out to analyze the observance of TCE/RS Resolution nº. 936/2012 in the structuring and functioning of the Internal Control Systems of the municipalities of Vale do Taquari. The study concluded that, despite the legal norms and regulations, the structure and functioning of the Internal Control Systems remains deficient and fragile, making managers aware of the importance of Internal Control so that it can reach a satisfactory level of performance.