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- Title
CONTROLE INTERNO NO RIO GRANDE DO NORTE: UM ESTUDO NA VISÃO DOS CONTROLLERS MUNICIPAIS.
- Authors
de ARAÚJO, Richard Medeiros; de SANTOS, Rodolfo Claudio; de ARAUJO, Maria Arlete Duarte; DIAS, Thiago Ferreira
- Abstract
This article identifies the perception of municipal internal controllers that operate in the municipalities of Rio Grande do Norte state about their administrative practices. This is a descriptive research with a quantitative approach with a sample of 36 municipalities. To process the data it adopted the Exploratory Data Analysis (EDA). Among the results, several factors explain the perception of municipal internal controllers as the accounting aspects, efficiency, control of the point of view of planning and control as a way to point out errors. Among them, we highlight the lack of sufficient members for the performance of activities, not understanding and interest of municipal managers and other actors and failure to follow the guidelines and requests made by the municipal internal control. We conclude that these difficulties end up corroborating the weakening of 'control' in municipalities, preventing a satisfactory performance of municipal control.
- Publication
Nucleus (16786602), 2017, Vol 14, Issue 1, p79
- ISSN
1678-6602
- Publication type
Article
- DOI
10.3738/1982.2278.2143