O controle interno no setor público: um estudo na Prefeitura de Manaus

Abstract

This study deals with the internal control which process information established in rules and laws that govern the system, being named controls, existing in an organization. I aim to analyze the practices of internal control in the municipality of Manaus, transparency in its budget execution of public expenditures and revenues, in addition to checks and balances, based on documents, reports, ordinances and other legislation to understand the aspects which involves public spendingmanagement units, as the modern public administration should expand and disseminate public actions to the population. Reports must be prepared to meet the needs of users of accounting information through the Financial and Managerial Accounting in full and complete, because the utility is a direct function of reliability. The role of internal control is to produce information from institutions. In public administration, internal control highlights any deviations by the government. Therefore, control is the ability to make the planned goals occur exactly as desired, in a positive way, or the ability to measure people acts outside the norm in the federal, state and municipalpublic administration levels. The study also evaluated the information on internal control in the municipality of Manaus to estimate the forms of control used on public spending. The research was based on a mental research with a qualitative approach, consisting in a descriptive study of feature-based literature, documents, reports and websites. The survey results were the proof of compliance with the fiscal responsibility law no. 101/2000 and law on transparency, which is available for those interested in municipal government spending and revenue expenditure in accordance with the budget execution and county budget since there is internal controls to efficiently monitor all the activities of management units for the general municipality controllership.