Procedimentos normatizados na implementação de controles internos: um estudo de caso na Secretaria de Estado de Segurança e da Defesa Social da Paraíba

Abstract

Currently, the Public Administration is using internal control as an essential tool to support management in order to achieve its objectives and to be able to carry public activities out within the constitutional principles. Within this perspective, the General Comptroller of the State of Paraíba, created a Manual for Receiving Management of goods / materials, which was regulated by Administrative Rule No. 006/2014 / GSC / CGE, which brought many processes to be performed throughout the activity of receiving goods/materials within the departments linked to the Executive Branch. Therefore, the objective of this present work is to identify how the Receiving Management of goods/materials Manual created by the General Comptroller's Office of the State of Paraíba has an impact on the internal processes performed at the Paraíba State Office for Security and Social Defense, SESDS. For that, a qualitative research of the descriptive type was carried out being performed a single case study in the SESDS, where the documentary surveys of the purchasing processes from 2014's, 2015's and 2017's, and interviews with some public servants were conducted. The results show that the Receiving Management of material / goods Manual had a positive impact on the internal control of the Office because the processes analyzed were according to the Manual in a general way, with organization and easy understanding of the covered pathway in the process. The Office presented an environment of favorable control to mistakes due to the lack of qualification of public servants who performing the activities, which should always be monitored, and a place that does not even have an understanding of internal control, the on-screen manual or any other standardization of procedures may reduce risks in potential that possibly occur due to human errors.