Um enfoque sobre controle interno e fortalecimento do canal de denúncia na gestão pública da saúde

Abstract

This research aimed to analyze the deficiencies of internal control associated with external manifestations from society that were received in the complaint channel of a municipal health department. For this, documentary, descriptive and bibliographic research was used, in which data published on a digital platform was used. Thus, the website “Painel Resolveu Municipal” was used, recently created by the Executive Secretariat of Public Transparency of a city in a Northeastern State, which contains the manifestations coming from the Municipal Health Ombudsman. The research was limited to the period from January 2021 to April 2022 and among the 49 complaints received during the analysis period, 17 were those sent to the Internal Control sector of the Department of Health and 11 investigations/PAD processes of said complaints were initiated ( 01 of accumulation of function, 04 of moral harassment, 03 of improper collection and 03 of misconduct) to obtain all the necessary materiality, through investigation, to proceed with the appropriate punishment in each case. As for the handling of the complaints, it was found that, while the average number of days for the response to the citizen who made the manifestation is observed, only 8 (eight) days, there is a delay in the resolution of the complaints that were the target of the opening of an inquiry/ PAD that of the 11 (eleven) manifestations, with the exception of one that was filed, all are awaiting a final decision from the secretary. It is noteworthy that internal control deficiencies refer to non-adherence to the internal control principles observed in the literature and in the Public Ombudsman Manual. It was concluded that the accumulation of functions, moral harassment, improper collection and misconduct, typifications of the complaints received by the whistleblower channel in the analyzed period, are associated with deficiencies in internal control with regard to non- compliance with the principles of : segregation of duties, adherence to guidelines and standards, adequate qualification and establishment of responsibilities. The findings of this research lead us to broaden the understanding of the importance of internal control as an essence for organizations and its joint and participatory action with its complaint channel, makes it effective and satisfactory to users who need public health services.