Controle interno municipal: análise do setor de compras do Município de Uniflor - PR

Abstract

This work had as its theme the Municipal Internal Control, and aimed to analyze the internal control in the purchasing of the City of Uniflor sector - PR, as well as presenting some brief remarks about public administration, municipal and Internal Control their job role, the rules for public procurement procedures and some general concepts about bidding and its modalities. This research was developed through library research and field. The main results of the study showed that over time Brazil has developed a series of procedures and rules based on a consistent and comprehensive legislation applied to all purchases made by the public sector in general. Thus, internal control operates in the purchasing department for enforcing the laws that govern purchases in the public sector, given that public bodies are regularly inspected by the Courts of Auditors, who verify compliance with the standards established in contracts purchasing between the supplier and the public agency.