Controles internos na administração pública: análise do controle interno praticado no estado do Paraná

Abstract

This paper aims to introduce the topic on internal controls. For this was a study of internal control reports of Paraná, whose work is conducted by the General State Comptroller. The main objective of the study was to examine whether the rates established by the Fiscal Responsibility Law and Constitution were overcome after the implementation of internal control system by the General Comptroller of the State of Paraná between the years 2012 and 2013. The methodology of the study was exploratory basis themselves in documents made available electronically on the official site. The last control reports with the results of the previous year were analyzed. Due to the report format restriction, which has changed from year to year was not possible to build a historical basis of most data, however, were identified by analyzing the data of the goals and constitutional limits of four indicators that only expenditures index with education has been achieved, and the others had a worsening compared to the previous year. It is inferred that only the establishment of controls does not guarantee better results, it is necessary to create mechanisms to alert the Comptroller on the trend of results over the same year. Lack a more proactive stance of the agencies involved, which could often take advantage of the information extracted to generate opportunities for improvement, risk mitigation and shared learning.