THE MAIN OBSTACLES TO THE EFFECTIVENESS OF INTERNAL CONTROL AT THE MUNICIPAL LEVEL

Abstract

Internal control systems at the municipal level have peculiarities and greater difficulty in implementing them, as outlined in booklets from the Brazilian Audit Courts, which makes it essential for managers to structure a central control unit, in addition to the obligation provided for in the Federal Constitution and in the Fiscal Responsibility Law. The role of internal control in all federal spheres, in addition to ensuring the transparency of public accounts, can be defined as an extremely effective means if well implemented to obtain positive results in public management and the much-desired combat corruption, especially in smaller municipalities that lack organized infrastructure. However, it is essential that internal control actions are continuously and permanently improved so that satisfactory levels of performance can be achieved and the search for superior quality in the services offered to citizens with the aim of promoting the Public Interest. With the effective implementation of internal control, the Public Administration guarantees society instruments of transparency in the management of public resources, in tune with the principle of greater Accountability on the part of managers, complying with the dictates of responsible management in compliance with the requirements of the Law of Fiscal Responsibility, changes to Brazilian Accounting Standards Applied to the Public Sector, legal impositions (Access to Information Law, Public Transparency, etc.), risk control and Governance, as well as ensuring compliance with the constitutional attribution determined to Internal Control to support External Control in the exercise of its institutional mission.