O controle interno como instrumento de indução da boa gestão pública
The direct and indirect public administration of any of the powers of the Union and the States Municipalities, unlike private entity subject to the principles of legality, impersonality, morality, publicity and efficiency which must be followed by any public official. Public Administration, all who...
| Autor principal: | Tanaka, Hideomi |
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| Formato: | Trabalho de Conclusão de Curso (Especialização) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
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| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/21544 |
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| Resumo: |
The direct and indirect public administration of any of the powers of the Union and the States Municipalities, unlike private entity subject to the principles of legality, impersonality, morality, publicity and efficiency which must be followed by any public official. Public Administration, all who hold and manage assets or resources are required to be accountable. Accordingly, the Internal Control is an important tool for monitoring and overseeing the management of public resources. Not only does not act to correct the waste, misconduct, negligence and omission, but mostly, anticipating that instances, seeks to ensure the desired results by the Public Administration. Among several objectives of internal control can highlight the Asset Protection. According to this objective, the assets must be protected against any risks, fraud, waste and against errors arising from incorrect calculations of inappropriate postings, performing unauthorized procedures or omission as well as errors against intentional or manipulative. The Plan of Arrangement with respect to how the Internal Control System is organized in view, the organization's mission. Some elements are basic and should be observed in the organization of any system of internal control, including, Structure Servers Providing Effective, owning a General Coordinator of internal control, proper physical structure and Political Will. No Political Will, especially in the initial phase, there is no way to run the Internal Control System, because the manager is held responsible for the organization of the Internal Control System. To avoid compromising the effectiveness of internal control, some procedures or mechanisms tools can not miss the internal control system in order to avoid mistakes, failures, fraud or inefficiency in the system of internal control. Among them it is worth mentioning, monitoring controls, job rotation and segregation of duties. By the principle of segregation of duties is recommended to divide the Central Unit for Internal Control in two different departments and independent Comptroller and Auditor called. The methodology adopted for this work is the academic literature. |
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