Registro fonte: As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí

As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP

It has been known that the Public Administration is going through a period in which society is increasingly demanding not only results, but still a lot of transparency in the actions and in the allocation of public resources. And often the complexity which are the structures of public institutions,...

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Autor principal:	Olímpio, Paulo Sérgio
Formato:	Trabalho de Conclusão de Curso (Especialização)
Idioma:	Português
Publicado em:	Universidade Tecnológica Federal do Paraná 2020
Assuntos:	Administração pública Auditoria interna Administração municipal Public administration Auditing, Internal Municipal government CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
Acesso em linha:	http://repositorio.utfpr.edu.br/jspui/handle/1/23044
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spelling	riut-1-230442020-11-25T18:00:33Z As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP The advantages and disadvantages of internal control in the City of Jundiaí / SP Olímpio, Paulo Sérgio Bortoluzzi, Sandro César Bortoluzzi, Sandro César Flôres, Augusto Faber Palaro, Ricardo Administração pública Auditoria interna Administração municipal Public administration Auditing, Internal Municipal government CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA It has been known that the Public Administration is going through a period in which society is increasingly demanding not only results, but still a lot of transparency in the actions and in the allocation of public resources. And often the complexity which are the structures of public institutions, make its management more complicated. Thus it can be said that internal control has been considered an increasingly important need for organizations, whether profit or nonprofit purposes. Before several current scandals also public organizations internal control becomes effective activity. In addition to legal charges that are already positivadas the legal system, the particularities of each organ, technological progress and the increasing demand for better services force mostly managers always seek alternatives for strengthening administrative management systems and their controls. Thus the internal control can be understood, then, as a set of mechanisms utilized by administrative areas so that errors can become minimal, and deviations are prevented and activities are implemented with greater monitoring, efficiency and effectiveness. Presented by the context, the problem arose Search What are the advantages and disadvantages of internal control for the city of Jundiaí/ SP? " . Leaving for the general purpose of identifying the advantages and disadvantages of internal control for the municipality of Jundiaí / SP , as well as the specific objectives of the literature to identify the advantages and disadvantages of internal control , as well as identifying the main municipal advantages and disadvantages of internal control . For both literature searches were conducted with key authors and conducted a semi -structured data collection surveys. The advantages found we mention protection against fraud and error surveys of economic, financial and social indicators. We can mention the drawbacks found, the risk is present when it has controls and systems obsolete, bad faith by the servers who seek personal satisfaction. We conclude that the administrative areas have internal controls considered safe and organized a system offering excellent internal control for decision making. However, in case the controls become disabled and the system displays fragile damaged, thus allowing for many times deviations, error, fraud, and in some cases administrative processes misconduct. Tem-se conhecimento que a Administração Pública vive um período em que a sociedade cada vez mais vem cobrando não só resultados, mas ainda muita transparência nas ações e na destinação dos recursos públicos. E por muitas vezes a complexidade que se encontram ás estruturas das instituições públicas, tornam sua administração ainda mais complicada. Deste modo pode-se dizer que o controle interno vem sendo considerada uma necessidade cada vez mais importante para as organizações, sejam elas com ou sem fins lucrativos. Diante de vários escândalos atuais, igualmente para as organizações públicas o controle interno se torna uma atividade eficaz. Além das cobranças legais, que já estão positivadas no ordenamento jurídico, as particularidades de cada órgão, o progresso tecnológico e a crescente demanda por melhores serviços forçam na maioria das vezes os gestores a procurarem sempre alternativas de fortalecimento da gestão administrativa e de seus sistemas de controles. Sendo assim o controle interno pode ser entendido, então, como um conjunto de mecanismos aproveitados pelas áreas administrativas para que erros possam se tornar mínimo, e desvios sejam impedidos e as atividades sejam concretizadas com maior monitoramento, eficiência e efetividade. Mediante ao contexto apresentado, surgiu o problema da pesquisa Quais as vantagens e desvantagens do controle interno para a prefeitura de Jundiaí/SP?”. Partindo para o objetivo geral de identificar as vantagens e desvantagens do controle interno para a prefeitura de Jundiaí/SP, como também os objetivos específicos de identificar na literatura as vantagens e desvantagens do controle interno, bem como identificar nas principais secretarias municipais as vantagens e desvantagens do controle interno. Para tanto foram realizadas pesquisas bibliográficas com os principais autores e realizado uma pesquisas semi-estruturadas para coleta de dados. As vantagens encontradas podemos citar proteção contra fraudes e erros, levantamentos de indicadores econômicos, financeiros e sociais. Das desvantagens encontradas podemos citar, o risco se torna presente quando se tem controles e sistemas obsoletos, a má fé por parte de servidores que buscam satisfação pessoal. Conclui-se que as áreas administrativas apresentam controles internos considerados seguros e organizados oferecendo um sistema de controle interno excelente para tomada de decisão. Contudo, se em circunstância os controles ficarem deficientes e frágeis o sistema se exibirá danificado, permitindo assim por muitas vezes desvios, erros, fraudes, e em alguns casos, processos de improbidades administrativas. 2020-11-25T18:00:32Z 2020-11-25T18:00:32Z 2014-04-12 specializationThesis OLÍMPIO, Paulo Sérgio. As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí / SP. 2012. 42 f. Trabalho de Conclusão de Curso (Especialização) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2012. http://repositorio.utfpr.edu.br/jspui/handle/1/23044 por restrictAccess application/pdf Universidade Tecnológica Federal do Paraná Pato Branco Brasil Departamento Acadêmico de Administração Especialização em Gestão Pública: Modalidade Ensino à Distância UTFPR
institution	Universidade Tecnológica Federal do Paraná
collection	RIUT
language	Português
topic	Administração pública Auditoria interna Administração municipal Public administration Auditing, Internal Municipal government CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
spellingShingle	Administração pública Auditoria interna Administração municipal Public administration Auditing, Internal Municipal government CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA Olímpio, Paulo Sérgio As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP
description	It has been known that the Public Administration is going through a period in which society is increasingly demanding not only results, but still a lot of transparency in the actions and in the allocation of public resources. And often the complexity which are the structures of public institutions, make its management more complicated. Thus it can be said that internal control has been considered an increasingly important need for organizations, whether profit or nonprofit purposes. Before several current scandals also public organizations internal control becomes effective activity. In addition to legal charges that are already positivadas the legal system, the particularities of each organ, technological progress and the increasing demand for better services force mostly managers always seek alternatives for strengthening administrative management systems and their controls. Thus the internal control can be understood, then, as a set of mechanisms utilized by administrative areas so that errors can become minimal, and deviations are prevented and activities are implemented with greater monitoring, efficiency and effectiveness. Presented by the context, the problem arose Search What are the advantages and disadvantages of internal control for the city of Jundiaí/ SP? " . Leaving for the general purpose of identifying the advantages and disadvantages of internal control for the municipality of Jundiaí / SP , as well as the specific objectives of the literature to identify the advantages and disadvantages of internal control , as well as identifying the main municipal advantages and disadvantages of internal control . For both literature searches were conducted with key authors and conducted a semi -structured data collection surveys. The advantages found we mention protection against fraud and error surveys of economic, financial and social indicators. We can mention the drawbacks found, the risk is present when it has controls and systems obsolete, bad faith by the servers who seek personal satisfaction. We conclude that the administrative areas have internal controls considered safe and organized a system offering excellent internal control for decision making. However, in case the controls become disabled and the system displays fragile damaged, thus allowing for many times deviations, error, fraud, and in some cases administrative processes misconduct.
format	Trabalho de Conclusão de Curso (Especialização)
author	Olímpio, Paulo Sérgio
author_sort	Olímpio, Paulo Sérgio
title	As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP
title_short	As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP
title_full	As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP
title_fullStr	As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP
title_full_unstemmed	As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP
title_sort	as vantagens e desvantagens do controle interno na prefeitura de jundiaí - sp
publisher	Universidade Tecnológica Federal do Paraná
publishDate	2020
citation	OLÍMPIO, Paulo Sérgio. As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí / SP. 2012. 42 f. Trabalho de Conclusão de Curso (Especialização) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2012.
url	http://repositorio.utfpr.edu.br/jspui/handle/1/23044
_version_	1805305998040104960
score	10,814766

As vantagens e desvantagens do controle interno na Prefeitura de Jundiaí - SP

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