Competências de sistemas de controle interno: um estudo na Câmara Municipal de Santana do Seridó/RN

Abstract

This project shows an intervention proposal to be carried out in the Municipal Council of the municipality of Santana do Seridó, in the state of Rio Grande do Norte. The present task aims to show the importance of a Control System that is active for the municipal Legislative Branch, indicating including some procedures related to the exercise of internal control. It is demonstrated by means of the Federal Constitution, the Law of Fiscal Responsibility, Law 4.320/64, Internal Regulations and resolutions from the State of Rio Grande do Norte’s Court of Auditors, the obligation to establish and functioning of the Internal Control System in each Power. In order to understand the extant difficulties, responsible for quality of the operation of the internal control, the study and detailing the functional structure of the City Hall, as well as the points which make it difficult to establish controls in the public administration. In its final part it presents indications that can tune the difficulties encountered in the institution under study.