O controle interno na Prefeitura Municipal de Goioerê/PR: um estudo de caso

Abstract

This study was subject to local implementation of internal control, its stages, procedures, choice and importance of internal control for the municipality. It addresses also its functions, difficulties in establishing a public body and in view of the Court of the State on the role of internal control city. Data collection was done through a formal interview with the internal controller of the city hall, where he was raised to the current situation and their difficulties in putting into practice the system of internal control, and also the importance that it has to a public agency and to society. We used literature, where authors were found that address on the theme, and so the importance of reporting an internal control system, its benefits and the conduct of the driver in front of the organization. It was also observed as their work is performed, the periodic visits from the Department and support you give to employees healed their questions about the work performed. Later it was suggested he deployed a team in the department of internal control, providing training for it to be adequate to support the necessary organization, which is also hired an assistant in each department purchasing / procurement, taxation and treasury / accounting, which will be responsible to give support to remedy the concerns of employees and move the current position to the general coordinator of internal control, left with the situation of the department.