Controle interno em órgão público: um estudo do sistema de pagamento de pessoal da Marinha do Brasil / Internal control in public agency: a study of people payment system of the Brasilian Navy

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

07/02/2012

RESUMO

Nowadays administrators have on one hand, the increasing demand for public services and, on the other hand, few resources and public resistance to increasing tax base. This dilemma requires more and more powerful internal control systems in order to provide reliable information to improve operational control and decision making. Thus, this study has investigated if the internal control system used by People Payment System of the Brazilian Navy complies with laws, regulations and other federal rules, and is in agreement with theoretical arguments and academic studies on the subject. Through a case study the concepts of internal control, the activities of People Payment System and its internal control framework were exposed, as well as the respective process of upgraded software in use. The sources used were literature, documentation, direct observation and semi structured interviews. We have also identified points to explore and manage in agreement within requirements of software in order to mitigate risks and maximize business opportunities. These results suggest that the payment software upgrade, not yet concluded, will help to comply with laws and other federal rules and will lead to best practices of internal control. Study conclusion has indicated that the internal control system used by People Payment System of the Brazilian Navy complies with laws, regulations and other federal rules and partially agrees with theoretical arguments and academic studies on the subject.

ASSUNTO(S)

controle interno folha de pagamento tecnologia da informação ciencias contabeis internal control payment system information technology software

ACESSO AO ARTIGO

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