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Controle Interno em Municípios Brasileiros [Internal control in Brazilian Cities]
Meirelles Toledo Cruz, Maria do Carmo Vinícius Claussen Spinelli, Mário Barbosa Silva, Thomaz Anderson Teixeira Carvalho, Marco Antonio
Meirelles Toledo Cruz, Maria do Carmo
Vinícius Claussen Spinelli, Mário
Barbosa Silva, Thomaz Anderson
Teixeira Carvalho, Marco Antonio
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n2014-2-4_controle.pdf
Adobe PDF, 2.09 MB
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"La obligatoriedad de instituir un sistema de control interno en los municipios está establecida en la Constitución Federal Brasilera. Recientemente, e, inspirados posiblemente en el modelo de la Controladoria Geral da União (CGU), algunos municipios han creado contralorías para cumplir con el papel de unidad de control interno a nivel local. El presente trabajo analiza el rol que viene siendo desempeñando por esas contralorías, tomando como base el modelo implementado en el Gobierno Federal. El trabajo se realizó con base en un cuestionario de preguntas abiertas y cerradas, que fue enviado directamente a 34 municipios que cuentan con Contraloría General Municipal (CGM). Se concluyó, por un lado, que el papel desempeñado por la CGU desde su creación y la diseminación de su modelo a los municipios brasileros es todavía incipiente, y por otro lado, que las contralorías necesitan avanzar en el cumplimiento de la LAI y en la divulgación de sus actividades" ["The obligation to constitute an internal control system within municipalities is established in the Federal Constitution of Brazil. Recently, and possibly inspired by the Controladoria Geral da União (CGU) model, some municipalities have created comptroller’s offices to perform the role of internal control units at local level. The present paper analyses the role which is currently being performed by these comptroller offices, based on the model implemented in the Federal Government. The investigation was carried out based on a questionnaire with open and closed questions, which was directly transmitted to 34 municipalities which have a General Municipal Comptroller Office (CGM). It was concluded that the role performed by the CGU since its creation and the diffusion of its model to the Brazilian municipalities is still incipient, on the one hand, and that the comptroller offices need to make progress in the implementation of the LAI and in the dissemination of their activities, on the other"]
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2014
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With permission of the license/copyright holder