O controle interno como ferramenta de gestão: estudo de caso no setor de compras da Câmara Municipal de Telêmaco Borba - PR

• Main Author: Pereira, Helena
• Publication Date: 2012
• Format: Bachelor thesis
• Language: por
• Source: Repositório Institucional da UTFPR (da Universidade Tecnológica Federal do Paraná (RIUT))
• Download full: http://repositorio.utfpr.edu.br/jspui/handle/1/21515
• topic: Administração pública; Auditoria interna; Compras (Serviço público); Public administration; Auditing, Internal; Government purchasing; Gestão Pública Municipal

This study addresses the importance of internal control as a management tool, facing the Government, without pretending to exhaust the subject. Has as main objective to relate the need to implement internal controls in municipalities as supportive of management decision making. It is also proposed, demonstrate and exemplify the importance of internal control as a subsidy to ensure the proper management of public affairs, analyzing the case study by mapping the purchasing process at City Hall Telemaco Borba - PR, based on survey bibliography of literature devoted to the subject matter, presenting concepts, objectives and principles of internal control and identify its importance and legislation. With regard to combating fraud and errors, though it can not effectively avoid the detours, the consensus is that the internal control plays an important role in the public and there is no more effective tool to inhibit irregularities and achieve objectives in a previously planned public organization.