Avaliação de fatores percebidos pela diretoria de contas municipais do Paraná quanto às irregularidades nas contas públicas municipais

Abstract

The present study aimed to evaluate the factors relevant to perceived irregularities by the servers of the Directorate of Municipal Accounts of Parana, in order to get relevant information and propose suggestions. To fulfill the goals of the research studies were conducted documentary and bibliographic research extensive field through the application of a questionnaire to the target audience of this research, where this is characterized as a quantitative and qualitative research. The topics covered relate to the structure of public agencies in the country as well as to studies of Governmental Accounting and auditing. The results obtained were the identification of the existence of irregularities in public accounts, its origins, causes and characteristics, as well as the procedures to identify and regulate; There was also the assessment of internal control and accounting systems of municipal public bodies. With that, allowed to find suggestions for the results evaluated, where the optimization and improvement of accounting and Internal Control systems would be most relevant procedures to be made against irregularities.