O papel do controle interno no setor público e sua funcionalidade na gestão municipal: estudo de caso na prefeitura de Santana do Ipanema, AL

Abstract

This paper addresses the internal control system in the light of public administration, mainly regarding its role and functionality in the municipal public management of the Santana do Ipanema / AL City Hall, during 2018 (two thousand and eighteen). The problem revolves around describing the role and function of internal control in the municipality and listing the limits and possibilities through management. For this purpose, primary data from the development of a case study carried out at the municipal executive body, whose experience allowed the use of methods of analysis based on organizational experience and those reviewed by the authors, were used. The primary data were obtained in the light of the knowledge available in the academic and legal literature and succeeded by the adoption of an internal control model to be used as a comparison parameter. The results revealed an alignment between the actions developed by the internal control vis-à-vis the provisions of the current legislation, especially the aspects disciplined by the Court of Accounts of the State of Alagoas through normative instruction No. 003 of 2011. Furthermore, there was an absence of normative instruments published by the agency itself as the main limiting factor for the improvement of control actions, these, primarily, aimed at complying with legal requirements.