Controle interno aplicado ao setor público: um estudo de caso na prefeitura municipal de Pão de Açúcar – AL

Abstract

The present work presents an analysis regarding the internal control applied to the Public sector, with the objective of verifying how the Internal Control of the Municipality of Pão de Açúcar is structured and how its functions are performed. From a qualitative approach through the application of a questionnaire with the person responsible for the municipal internal control system, containing questions related to the sector. According to the data analysis, it was identified that the system was established after the publication of Law No. 486/2017, but due to the short time of operation, it still presents difficulties to adapt to the legal provisions provided for, since its structure is by only two employees with previous experience in the area. However, in order to achieve more satisfactory results, an expansion of the administrative structure would be necessary, through public tender, so that more activities are worked on and covered within the legal framework, bringing more autonomy to the performance of the duties, as well as a constant training of civil servants, aimed at updating and seeking knowledge about public management.