A controladoria interna em âmbito municipal: estudo da realidade da prefeitura “x”

Abstract

This study focuses on the relevance of the internal controller at the municipal level, in view of the need for greater control and supervision over the use of public money. Thus, we sought to understand first the concept of the term, then, some criteria for the function. For greater understanding of the subject, there was the case study of City Hall X, located in the Northwest of Rio Grande do Sul region, which, having been appointed by the Court for irregularities on the principle of function segregation, motivated this research. Thus, in addition to literature, it sought through interviews, understand how to structure the internal control section of that municipality and there is concern to detect and remedy any faults. The study aims to contribute, through theoretical assumptions, with the proposed theme, which has gained increasing importance in society, is increasingly critical, participative and conscious about the role of public service.