Controle Interno na Gestão Pública Municipal: Um Estudo de Caso Na Prefeitura De João Pessoa - PB

Abstract

The effectiveness of the Internal Control System of local governmental entities enables optimal use of public funds, helps in the prevention of unlawful acts, and ensures the integrity of the institution. Therefore, it is essential that the central entity of this system has a well-defined and functional structure. In this sense, this research aimed to analyze the structural adequacy and performance of the Municipal Comptroller General of João Pessoa (CGM/JP in Portuguese) in face of the principles, objectives, and competencies, and other assumptions recommended in the current legal framework and good practices, concerning the existence of an effective Internal Control System. In light of this, it was performance a study of case at the mentioned entity, characterized by the adoption of the descriptive methodology. Through the consultation of documents, which was the collection instrument, it was possible to describe the CGM/JP situation regarding its structure and activities performed to achieve its mission, and thus compare with adequacy parameters pre-established in regulations issued by institutions with expertise in the subject in question. Therefore, the results indicate that the CGM/JP has a well-defined and autonomous structure, in accordance with the guidelines referenced in normative references, since it is directly linked to the head of the Executive Power and has in its staff professionals belonging to the specific career and duly qualified to carry out their duties. In addition, CGM/JP satisfactorily performs its activities as the central unit of internal control of this municipality, noting that there is a gap regarding its function of assessing the effectiveness of internal controls in the processes of organization's work.