A importância da escolha do profissional do controle interno: um estudo de caso na prefeitura municipal de Rancho Alegre D´Oeste/PR

Abstract

This study was thematic approach of internal control in the cities, focusing on the way how is the choice of the internal controller and its implementation. We performed a literature search, with observations on the subject, the definition, objectives of internal control within the public administration, showing the role of the internal controller. Data collection was done through a questionnaire addressed to the internal controller, and informal conversations, posing as the criterion adopted by the executive, to put it in charge, along with specific questions of the functioning of internal control. They were then described the importance of control in the cities, as well as analysis of the questionnaire made the internal controller municipal, and suggested changes for the better functioning of the control, decentralizing the city's internal control, which is linked to the Court of Auditors and finalized, showing the importance of internal controls to give sustenance to the good performance of the public manager.