A importância do papel do controle interno como instrumento de planejamento, organização e transparência na administração pública municipal: um estudo de caso no município de Jumirim/SP

Abstract

This paper aims to demonstrate the importance of the Inside Control in the City Public Administration, highlighting the search for better planned, transparent and organized management, describing the concepts and characteristics and complementing by an exploratory research at the City Public Administration of Jumirim/SP, with emphasis on the appropriate Inside Control. This work is based on the contributions that the Inside Control can offer to city public management, because through its use managers will be able to obtain reliable information, including more precise and trustworthy data, avoiding errors, frauds and waste, helping in a better decision making. In this way, the general objective of this study was to describe the importance of the Inside Control in the City Public Administration, in order to help a more efficient, transparent and accountable management. The methodology used was the bibliographical research through books, articles and monographs available on websites and also the case study with the application of an interview with the designated employee for the Inside Control in the City Public Administration of Jumirim/SP. Thus, this paper was developed through a study about the Inside Control characteristics, exposing origin, concepts and regulatory norms, as regards to its contribution to city management. In addition, principles on good administration and constitutional foundations were explained. Therefore, it is concluded that the study is of importance for management professionals and city managers who seek to improve themselves on activities in public entities.