Proposta para implementação da Controladoria Geral do Município de Maceió

Abstract

The purpose of this work was to propose a proposal for the implementation of the General Comptroller's Office in the Municipality of Maceió (CGM). A dissertation is fundamentally based on a theoretical, conceptual and methodological approach. For the elaboration of this work, several scientific articles and theses of national and international authors were analyzed. For more information, please let us know for the abuse of information, please let us know for the document. Inform us about the application of the magazine Municipal Internal Control (SMCI), in order to interpret, analyze and make available accurate, objective and timely information to municipal managers in risk management and performance evaluation; both direct as well as indirect. In this, a Controladoraia has a fundamental participation in the process, through the transmission of systemic form in the public organization, through the interaction with all as areas of the entity, without the sense of providing its managers with the information regarding the reach of an optimized result arising from the Accounting Statements Applied to the Public Sector (DCASP). With this study it can be identified that the majority of Internal Control procedures are not being performed by the current control department, showing a fragility that does not exist Internal Control System, as well as a System of Costs and Main a Municipal Management Report. There are no procedures to monitor and evaluate, and the lack of information on costs of services provided by city hall. Thus, this study can contribute to the implementation of the Maceio Municipal Comptroller General, through a plan of action to foster Social Control and Open Data with a matrix of vulnerability that can contribute to the improvement in the management of SMCI in which the Municipal General Comptroller (CGM) can be implemented, with a full set of servers and career proposals for the Internal Control Auditor.