A Controladoria na gestão pública: uma compreensão dos gestores do município de Camutanga-PE acerca dos elementos que norteiam a controladoria

Abstract

The present work aims to analyze the managers' understanding of the elements that guide internal control in the municipality of Camutanga, in Pernambuco, this municipality is one of the smallest cities in the state of PE with a total resident population of 8,428 according to IBGE data . The objective of the study is to verify if the implementation of the internal control of this municipality are practiced by the administrative system of the studied municipality and what is the understanding of the managers about this implementation. To meet this objective, a questionnaire adapted from the study carried out by Wiens (2016) was used as an assessment tool. The questionnaire was applied to the internal control body and the accountant of the municipality in order to understand the degree of implementation of the institution on the activities performed by the body and their perception of this control developed in the institution. The results of the research showed if the attributions inherent to controllership are being found and their tools are used in the performance of the municipality and it also shows the level of understanding of the manager about this implemented internal control. The results obtained showed that the organization has weakened internal control due to the absence of several elements of internal control not being implemented in the institution.