Contribuições do controle interno para as contas públicas municipais: um estudo de caso da 8ª Inspetoria da Bahia

Abstract

This research analyzed the role of Internal Control as well as its direct and indirect contributions to the approval of public accounts for municipal management. The general objective was to analyze the failures committed by the internal controls of theaforementioned municipalities that contributed to the disapproval of their accounts byTCM/BA, in 2019. In this way, the research question was answered: What actions were not carried out by the internal controls municipalities that influenced the disapproval of the public accounts of the City Halls that are part of the 8th Inspectorate of Bahia. As for the methodological approach, this was a qualitative research, seeking to explain which actions were not carried out by the municipal internal controls that influenced the disapproval of the public accounts of the City Halls that are part of the 8th Inspectorate of Bahia, based on the case study of five municipalities in Bahia: Aporá, Conde, Crisópólis, Entre Rios and Sátiro Dias, belonging to the 8th Inspectorate, which includes 23 municipalities. The results foundwere a fragile Control Environment, with a lack of investment in courses and training, in addition to integrity, which encourages and favors obedience to legal standards to maintain assertive governance. The conclusion reached was that it is necessary to strengthen the Control Environment component and its subcomponents in municipal Internal Controls, so that the perception of risk prevention strategies for PublicAdministration are effective