Controle interno na gestão publica municipal: para municípios de modelo de um sistema de controle interno pequeno porte do estado da Bahia.

AUTOR(ES)

Pedro Gomes da Silva

DATA DE PUBLICAÇÃO

2009

RESUMO

This paper aims to explore aspects and tasks of the Internal Control System and reaffirm the necessity and importance of implementing the Internal Control System and demonstrate that its implementation is an important management tool, but despite the requirement of public legal, is being neglected by the majority of the directors of the City of Bahia. In addition, two parties are considered important for the work: the first explains the theoretical and legal, the second of a practical nature, aims to provide a model for structuring and implementing an Internal Control Unit. It is common ground among scholars of public finances, that only through an effective internal control system is that it not the fulfillment of the requirements in the Federal Constitution and current law, which requires planning, achievement of guidelines and goals with efficiency and effectiveness. There is time that public managers are seeking ways to better control the entities they manage. Increasingly, the Brazilian legislature creates legal instruments in the public sphere to control and monitor the implementation of public resources. However, such legal rearmaments have proven ineffective in regard to the result that the Brazilian society expected, considering the constitutional principles of efficiency and isonomy. Internal controls are implanted in order to detect, within a desired, any deviation from the objectives established by the Public Entity and limit surprises. The so-called controls allow the direction to face a rapidly changing public needs, as well as meet the demands and priorities of the community and adapt its structure to ensure future growth. The internal controls promote efficiency, reduce the risk of loss of value of assets and help ensure the reliability of financial statements and compliance with applicable laws and regulations. Since the internal controls relevant to achieving many important objectives, each is a growing demand to provide better internal controls and information about them. The Internal Control is considered increasingly as a solution to many potential problems. All members of an organization has some responsibility for internal control. The system of internal control is carried.The responsibility of the internal control system, therefore, lies with the Director and first place in the Municipal level, on the Mayor. It should be noted that controls are not substitutes for trial, and not even analyze and correct and should have a straight track.

ASSUNTO(S)

controle interno auditoria interna controlling internal control system internal control administração pública contabilidade nacional public administration controladoria

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