UM ESTUDO COMPARATIVO SOBRE A ATUAÇÃO DO CONTROLE INTERNO EM PEQUENOS MUNICÍPIOS DO CARIRI OCIDENTAL PARAIBANO

Abstract

The present work had as general objective to know the reality of the small municipalities of the western Cariri of Paraíba, as to the use of the internal control in the management of the internal processes.Searching, characterizing the profile of the servers that act in the management and Internal Control of the municipality, besides checking which municipalities had the Internal Control and what its current stage of implantation, and also, to identify if the Internal Control subsidizes the management of the internal processes. Regarding the methodological procedures, this study is characterized as a multiple case study, and has a descriptive, comparative character with a qualitative approach. Regarding data collection, this was accomplished through questionnaires, with closed and open questions with the server responsible for internal control of the city halls of Amparo municipalities, Asuncion, Congo, Old Gold, Silver, São José dos lambs are Sebastião do Umbuzeiro and Zabelê. As for the profile of the servers that act in the management and the Internal Control, it is characterized in an equal way between men and women, being that most have complete superior level being compatible with the function performed. Also, it was verified that the internal control implementation stage is recent in the cities surveyed, starting in 2013, with two municipalities that are in the implementation phase, and in another the project is in the city hall waiting for a vote for approval. The survey revealed that some of the municipalities showed concern about possible errors, fraud and irregularities in the processes; thus recognizing the importance of the use of Internal Control in public administration.

Key words: Internal Control. Process Management. Servers.