O controle interno em uma autarquia: um estudo de caso

Abstract

This current study aims to analysis the internal control process that Payment Coordination of Federal University of Santa Maria takes for the payment of the process that should be paid before the current financial exercise. The analyzed process is only related to the public employees of this university. Capacitation skills and qualification progress were the specific processes analyzed. This current study also aims to suggest actions to turn more efficient these processes analyzed. The working methods were based on a bibliography, data and describe research. This study can be considered also a case. Interviews with the employees were done, as many observations. This way, some processes don't follow the mainly principles of the internal control. It is necessary to follow internal control principles because they are essential for the organization's development. Following these principles help to decrease the mistakes possibilities. Suggestions were done to get better and more efficient the whole process.