Análise da compreensão dos gestores municipais quanto à importância da auditoria interna, controladoria e controle interno: na microrregião de Xanxerê SC

Abstract

This work aims to address the understanding of municipal managers of micro Xanxerê SC, on the importance of internal audit, controllership and internal control in order to generate relevant to public administration in the improvement of public service information. The overall objective is to evaluate the design of the Managers on the performance of Internal Audit, Accounting and Internal Control in the municipalities of microregion. The nature of the research objective is characterized as descriptive, the nature of work is classified as a practical study through a survey research or field survey, in relation to the approach of the problem is characterized as a quantitative approach. The questionnaire was sent to 17 municipalities, with return of 12 responses, where it was observe that on average 41.67% of the respondents have the correct understanding of the activities of the internal audit, controllership and internal control. However, note the lack of clarity on such assignments by the understanding of most managers, as to the proper development of activities is essential that managers have the right perception of these activities, which support the management.