Sistema de controle interno municipal: um estudo de caso na prefeitura de Ouro Branco - AL

Abstract

Although envisaged in the legislation, since the federal law 4,320 of March 17, 1964, the internal control system of municipalities became a reality only with the federal constitution is more effectively with the supplementary law 101 of 2000 law of fiscal responsibility ( LRF) that has perfected the control mechanisms in the union, states and municipalities. The establishment of an internal control system requires a lot of resources and commitment by the whole administration to be effective and to work with the understanding provided in the norms. Due to this current requirement is the importance of an internal control system for public administration, the present work sought to investigate how the internal control system is structured in the municipal government of Ouro Branco. In order to reach the research objective, a methodology of a descriptive nature, such as a case study, using a qualitative approach, was applied through a questionnaire with the person responsible for the municipal internal control system. According to the data obtained, the existence of the internal control system in the municipality of Ouro Branco, revealing that the municipality is open to improvements, was also noticed a concern with the improvement of the servers, as well as a concern to be in compliance with the laws are the regulations that discipline the subject.