O controle interno como instrumento da gestão pública municipal na Secretaria de Assistência Social de Laranjal Paulista - SP

Abstract

This work aims to demonstrate the importance of internal control for a Municipal Social Services, making a report of its concept and characteristics, complementing the history of Social Assistance in the country and with the description of the budget cycle in public administration. Public administration should enhance internal control, since it is achieved by ensuring the operation of their own management processes as a means of avoiding mistakes, fraud and waste. Those entities that have an effective internal control can use it to evaluate their actions and improve their management. The methodology used was the literature research through books, articles and monographs available on site and also a case study with a questionnaire to employees of the Municipal Social Welfare of the municipality of Paulista Orangery. A survey on the implementation of internal control in other municipalities was also performed and that implementation can serve as a means for implementation of internal control in smaller municipalities. From what has been studied, it is perceived that knowledge by employees of the functioning of internal control as well as a parameterization of the internal control in municipal governance is needed.