Sistema de controle interno como ferramenta para avaliar a execução do erário municipal

Abstract

The Municipal Internal Control System has the function assess concomitantly procedures and administrative acts in order to ensure compliance with the principles and laws. In this sense, the objective of this work is to identify the tools used by the Internal Control and the existence of this in some municipalities in the state of Alagoas. For the construction of this research were selected sources relevant to the topic, mainly bibliographies approaches with experts and professionals and application the questionnaire in six municipalities Alagoas to see if the local governments have an Internal Control System. As a result, most of the surveyed municipalities has the Internal Control, however, outsourced. The city that does not have the help of the Internal Control is subject to flaws in its procedures and administrative acts, since the actions practiced by him without proper monitoring, can lead to complications for the manager and, consequently, to the municipality.