Utilização e percepção das práticas de controle interno pelas administrações dos municípios da região da Associação dos Municípios do Médio Vale do Itajaí - AMMVI / Use and perception of structures and practices of control internal by the administrations of municipalities of the Association of Municipalities of the Medium Itajaí Valley - AMMVI

AUTOR(ES)

Maurélio Soares

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

25/08/2010

RESUMO

Understanding the reasons for the creation and organization of controls on local government is as important as laws change. The lack of technical work toward internal controls leads members of a public organization in various ways to interpret the purposes of control, which ultimately often undermined his goal. The organization and operation of a control system are aimed, ultimately, serve to support the decision making of managers, provide better public services, thereby achieving the objective of the constitutional principle of efficiency. In this sense, the research aims to determine what are the practices of internal controls used by the municipal administration in the region of AMMVI and how they are perceived by local controllers. The research is part of the research line Cost Management Organizations in the Graduate Program in Accounting at the University Regional Blumenau. To achieve the goal, we adopted a qualitative approach, in which the main data collection technique to apply a structured questionnaire with the responsibility for internal control in each of the fourteen AMMVI municipality. The results indicate that internal controls are considered effective in cities small and medium-sized and inefficient in large cities. The research reveals that internalcontrol is faithfully fulfilling the formal aspects attributed to it and at the same time, the drivers perceive the need and yearn for acting on other fronts of control, yet these collide, often available in the structure and little commitment and interest of managers. It is also concluded that it is necessary to increase the level of trust and credibility by the municipal managers about the role of internal control, because it does not get the proper value by their superiors, which causes a sharp discontent of controllers

ASSUNTO(S)

administracao publica controle interno gestão pública administração municipal internal control public management municipal administration

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