Análise do sistema de controle interno na administração pública de municípios do médio sertão do estado de Alagoas

Abstract

Internal control in public administration can be seen as a set of standardized procedures for the three branches of the Brazilian state in an integrated manner. The objective of this study was to identify the structure adopted in the Internal Control System by municipalities in the middle of the hinterland of the state of Alagoas. The methodology uses in this research was bibliographic and documentary with a qualitative and descriptive approach. The results obtained showed that in relation to the profile, it is well diversified with experienced professionals in the accounting, administrative and legal areas in the public sector. Regarding the organization and structure of the internal control system, there were differences in the composition and hierarchical position of the central body of the internal control system. Also, it showed that some control actions stood out in functionality: transparency; Access to information law; preventing and combating corruption, among others. However, the results allow us to infer that the internal control system can be more efficient and effective in municipal public administration when better explored.