A importância do controle interno nas instituições municipais paraibanas

Abstract

This research aims to demonstrate the importance of the municipal institutions in Paraiba to implement an Internal Control sector that can effectively contribute in an objective way to correct the difficulties encountered in the various sectors within the scope of public management. It is capable of exercising its primary role with excellence, thus guaranteeing greater rationality in spending, greater transparency in actions, compliance with existing legislation, and also serving as a parameter for external audits. As the main focus of the article, the general objective is to demonstrate the importance of the implementation of Internal Control as a tool to support the management of municipal institutions in Paraíba. The methodology of the research is considered predominantly qualitative, of a descriptive nature and is also considered as bibliographical, always seeking theoretical references based on specialized publications among the media as a source of analysis through data from the Court of Audit of the State of Paraíba - TCE PB, of the Paraibano Forum against Corruption - Focco and others. As an analysis of the data, we can obtain the reality of the municipal institutions of Paraíba as to the existence and performance of Internal Control within the management. As a conclusion of this research we verified that the control of the actions of the administrative acts within the municipal scope has a great relevance since it seeks to reflect positive results both for the manager and for the society as a whole.