O uso de rotinas de procedimentos como controle interno concomitante no município de Janiópolis

Abstract

This paper had as thematic the proposition of a control internal concomitant model, found in internal routines procedures when performing administrative acts. The purpose of proposition is to endow the internal control of more inclusion and consequently to increase the efficiency of the administrative acts and to reduce the irregularities caused by material mistakes or due to formal administrative practices. In the part of literature’s revision the paper had as source of data’s collection in bibliographical research and documents, and concerning field research, interviews through semi structured topics. The result of research revealed that the administrative structure, although very fragile, possesses qualified professionals, as effective servers and endowed with some experience with internal procedures routines, which contribute so much concerning the irregularities, with relationship to increase the efficiency of the acts. However, such routines are exceptions and not regulated by the Internal Control. With base in those elements, we proposed the implantation of the referred internal routines as way to control concomitant gradually to other acts, until they implanted in all administration’s acts.