Controle Interno: Uma análise dos sistemas de controle interno dos municípios do agreste alagoano

Abstract

Although foreseen in the legislation, since the Federal Constitution of 1988, the implementation of an Internal Control System by the municipalities began to be carried out only with the new legislation on the subject in recent years. This process requires a number of resources and commitment in order for it to be accomplished and to work with the perspective provided by the laws. Due to this current requirement, the present work sought to analyze how the Internal Control Systems are structured in the prefectures of Agreste Alagoano. In order to achieve the objective of the research, a methodology of a descriptive nature, of the case study type and using a qualitative and quantitative approach was adopted. We chose to carry out a multiple case study, through the selection of a sample composed of 6 (six) municipalities that compose the universe of the research. According to the data obtained, it was verified the existence of the Internal Control System in all the municipalities studied, where they are in compliance with the laws disposed on them. While what concerns the structuring of Internal Control, it was possible to identify that the municipalities have favorable structure for the proper functioning of the same, considering the number of employees and the tools arranged for the execution of the service. When analyzing the profile of the employees working in the Internal Control System, the concern with the training of employees is notorious, seeking to increase the specific knowledge of the work area.