Diagnóstico da atuação do controle interno no poder legislativo de Telêmaco Borba: percepção dos servidores públicos da câmara municipal de Telêmaco Borba-PR

Abstract

This study addresses the issue Internal Control System. This is a case study in the municipality of Telêmaco Borba, Parana State, in order to diagnose the performance of internal control in the legislature, the characteristics of this system and the perception of public servants regarding the role of performance. To this end, it was necessary a brief conceptual approach to public management, the main stages of the legislative branch in Brazil. It presents also the chronological, legal aspects, with regard to internal control, addressing the internal control system in the municipal legislative framework. From qualitative research, and through content analysis technique, applied through a questionnaire conducted with civil servants of the Municipality of Telêmaco Borba, and the coordinator of the Internal Control System in the legislative branch in the municipality of Telêmaco Borba. Therefore, we tried to confront the looks on the practices of the system. From what has been studied, it is clear that greater interaction between the internal control system and other sectors of the Municipality of Telêmaco Borba is necessary, so that there is greater involvement on behalf of the collective. Although the Internal Control is not the solution to all the problems of governance, it must consider that this instrument is extremely important against errors and fraud.